Ethics & Professional Conduct for Texas CPAs Self-Study Webinar (4 Hours)

Overview: 

This self-study webinar is designed to meet the 4 hour Ethics CPE requirement for Texas CPAs. It focuses on case studies applying the spirit and intent of the Texas State Board of Public Accountancy Rules of Professional Conduct and emphasizes ethical judgment and the ethical standards of the profession. You’ll learn about: 

  • Core values of the CPA profession
  • Integrity, objectivity and independence
  • Professional standards
  • Responsibilities to clients/the public
  • Responsibilities to the Board/profession
Objective: 

To satisfy the general Ethics requirement for Texas CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.

Emphasis: 
  • Ethics defined
  • The relationship between morals and ethics
  • Legal vs. ethical behavior
  • Ethical core foundations for CPAs
    – Integrity, objectivity and conflicts of interest
    – Independence: risk-based approach, including safeguards and threats to independence
  • Ethical reasoning and dilemmas case studies
  • Professional standards
  • Responsibilities to clients
    – Receipt of commissions and contingency fees
    – Confidential client communication
    – Records and work papers
  • Responsibilities to the public
    – Firm licensing requirements
    – Advertising
    – Firm names
  • Responsibilities to the Board/profession
    – Discreditable acts, reportable events
    – Mandatory continuing professional education
  • Accountants Confidential Assistance Network

Identify the characteristics of ethics and ethical behavior

Identify the characteristics of professional ethics

Recognize which Texas CPAs are subject to professional independence

Recognize specified behavior and its related ethical standards under the Texas Rules of Professional Conduct

Recognize specified TSBPA rules and their implications to the CPA’s work and work products

Identify ethical safeguards for CPAs in industry

Identify circumstances likely to result in a CPA impairing their independence

Recognize circumstances likely to be in conflict with the Texas rules regarding commissions

Recognize circumstances likely to be in conflict with the Texas rules regarding contingent fees

Recognize the circumstances under which a CPA can release client confidential information under Texas rules

Identify Texas rules regarding the return of original client records

Identify the implications of an employer-mandated act considered unethical under the Texas rules

Recognize the permissible methods of advertising under Texas rules

Identify the reporting ramifications of receiving a conviction for a discreditable act
 

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Price: 
$149.00
Prerequisite: 

None.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Basic.

CPE Credit: 
4.00
NASBA Field of Study: 
Regulatory Ethics