MANAGING ETHICAL DILEMMAS FOR TEXAS CPAS

4.7 (35)

Allison McLeod, DL

Allison M. McLeod LL.M. CPA A PLLC

  • CPA
  • TAX PROS

Before starting this self study program, please go through the instructional document.

Overview

  • What are "Ethics?3 mins
  • Case study - health south21 mins
  • Rationalization: the enemy of values87 mins
  • What aces people make bad decisions?119 mins
  • integrity and objectivity - &501.73146 mins
  • integrity and objectivity (Cont;d)150 mins
  • Specific behaviors of high integrity152 mins
  • Responsibilities to the public164 mins
  • Rules of professional conduct167 mins
  • Responsibilities to clients177 mins
  • Responsibilities to the board/profession192 mins
  • Substance abuse/ mental health issues206 mins

Course Description

4.0 CPE TSBPA Approved Ethics for Texas CPAs  

Texas Certified Public Accountants (“CPAs”) are required to take a four-hour course once every two years pursuant to Board Rule 523.131 to maintain their licenses. The course and instructor are approved by the Texas State Board of Public Accountancy.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Texas State Board of Public Accountancy (Board) requirement. 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.

Learning Objectives

  • To educate licensees in ethics of professional accounting as Texas CPAs.
  • To convey 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 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 a loss of job or client.
  • To review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices including :
  • CPAs in client practice of public accountancy who perform attest and non-attest services per § 501.52.

Who Should Attend?

  • CPA - Small Firm
  • CPA - Mid Size Firm
  • CPA - Large Firm
  • CPA (Industry)
  • Young CPA
  • CPA in Business

Testimonial

4.7

(35)
83%
11%
3%
3%
0%

JB

Great ethics webinar. Very helpful. A must for CPAs. myCPE is the best provider of continued education for CPAs & EAs. The best thing is that myCPE provided this course for free during this pandemic which is hardly provided by any company. Keep up the good work.

CB

This was the best ethics webinar I have attended in several years. The instructor's admonition that to improve ethics compliance, you have to change people was perfect. And it was a good mix of technical and practical materials.

KH

Really good webinar. I enjoyed the content.