Ethics for Oklahoma CPAs Webinar (4 Hours)

Overview: 

This 4-hour 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 Oklahoma 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
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Prerequisite: 

None.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Basic.

CPE Credit: 
4.00
NASBA Field of Study: 
Regulatory Ethics