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

Learning Objectives

• To educate licensees in the ethics of professional accounting as Texas CPAs.
• To review the intent of the Rules of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
• To know how you can assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest.   Public interest should be placed ahead of self-interest, even if it means the loss of a job or client.
• To review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices.

Course Description

The course has been approved by the Texas State Board of Public Accountancy.

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 tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. 

One of the most important tools is to know what the right thing to do is. Our challenge as CPAs is to use good judgment in ascertaining the best of these choices. This judgment must be free of biases, must be objective, and independent of any client demands that are in contravention of an individual's principles, the Code of Professional Conduct, and any other accounting rules to which a CPA is subject.

This online CPE webinar is designed to assist the CPA in learning how to manage the ethical challenges that arise in today’s work environment.

Major topics covered in this course:

• Introduction
• Basic ethical philosophies and values that individuals rely on to determine which actions are right and which are wrong.
• Review the various guidelines, such as the AICPA Code of Conduct and/or state-specific rules, to which CPAs must adhere.
• Discuss ways in which individuals can improve their chances of behaving.

Join this CPE Ethics webinar, it will highlight 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.

Overview

• Framework of Ethical thought

  7 mins
• Types of Normative ethical theory

  19 mins
• Aristotle's Virtue

  42 mins
• Texas rules of professional conduct

  77 mins
• Independence - TX RPC

  123 mins
• Responsibility to the public

  161 mins
• Seven signs of organizational collapse

  184 mins