A CPAs Guidebook to Ethical Behavior: A CPE Ethics Course for Texas CPAs

Author: Allison McLeod

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action.

Publication Date: January 2023

Designed For
CPAs in client practice of public accountancy who perform attest and non-attest services, CPAs employed in industry who provide internal accounting and auditing services, and CPAs employed in education or in government accounting or auditing.

Topics Covered

• Framework of Ethical Thought
• Codes of Conduct for CPAs
• Behaving Ethically: Putting the Rules into Action

Learning Objectives

• Describe ethics of professional accounting as Texas CPAs
• Recognize the intent of the AICPA Code of Professional Conduct and other codes governing CPAs in the performance of professional accounting services/work
• Identify how the Texas CPA should apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client
• Recognize the Texas Rules of Professional Conduct and their implications for persons in a variety of practices, including: i. CPAs in client practice of public accountancy who perform attest and non-attest services ii. CPAs employed in industry who provide internal accounting and auditing services iii. CPAs employed in education or in government accounting or auditing

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None