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| Title : |
Texas Ethics: An Overview for Texas CPAs |
| Author : |
Colleen Neuharth McClain, CPA |
| Status : |
Production |
| CPE Credits : |
4.0 |
| IRS Credits : |
0 |
| Price : |
$59.95 |
| Passing Score : |
70% |
| Primary Subject-Field Of Study : |
Not applicable |
| Description : |
Subsequent to the collapse of Enron and the controversies surrounding Arthur Andersen, the Texas State Board of Public Accountancy (TSBPA) decided that two hours of board-approved ethics continuing professional education (CPE) each three years was not enough. Beginning January 1, 2005, every licensee must take a four-hour ethics course on the Board’s Rules of Professional Conduct every two years. This course is designed to meet that requirement.
In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct as a CPA.
The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.
Next, we will review the core values of the CPA profession (integrity, objectivity and independence).
The final chapter of this course will discuss the Texas Board’s Rules of Professional Conduct as they apply to all aspects of professional accounting work whether performed by CPAs in client practice, in industry, in education or in government. This chapter will also illustrate enforcement procedures which the TSBPA has taken to apply the Rules.
Throughout this course, you will be provided with case studies that demonstrate the application of ethical principles, values, ethical reasoning and the Rules of Professional Conduct.
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| Usage Rank : |
0 |
| Release : |
2011 |
| Version : |
1.0 |
| Prerequisites : |
None |
| Experience Level : |
Basic |
| Additional Contents : |
Complete, no additional material needed |
| Advance Preparation : |
None |
| Delivery Method : |
Self-Study |
| Intended Participants : |
Anyone needing Continuing Professional Education (CPE) |
| Approved Audience : |
- - - |
| Revision Date : |
03/21/2011 |
| NASBA Course Declaration : |
Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Comments : |
CPE, online, self-study, self study, CPA, CPAs, continuing professional education, continuing education, accounting, accountants, business, commerce, ethics, integrity, objectivity, independence, ethical conduct |
| Learning Objectives : |
Chapter 1
Texas Ethics: An Overview for Texas CPAs
After completing this course, you should be able to
• Understand the purpose of studying ethics and be excited about the opportunity to improve your ethical reasoning abilities.
• Understand the process of ethical reasoning and how to apply it when specific dilemmas occur.
• Comprehend the core values of the CPA profession (integrity, objectivity and independence).
• Be familiar with the Texas Rules of Professional Conduct and enforcement actions that the Board has recently made to apply those rules.
• Understand the case studies which are presented throughout the course to assist you in maintaining the highest standards of ethical conduct.
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