Author : | Joseph P Helstrom, CPA |
Course Length : | Pages: 36 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
CPE Credits : | 4.0 |
IRS Credits : | 0 |
Price : | $39.95 |
Passing Score : | 70% |
Course Type: | Text - NASBA Registry |
Technical Designation: | Technical |
Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 697 |
Description : | This 4 hour course 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. |
Usage Rank : | 130714 |
Release : | 2024 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
TEXAS SOCIETY OF CERTIFIED
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Advance Preparation : | None. |
Delivery Method : | |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 29-Mar-2024 |
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. |
Approved Audience : | Text - NASBA Registry - 697 |
Keywords : | Regulatory Ethics, Texas, Ethics, Professional, Conduct, Texas, CPAs, TSBo, Approved, cpe, cpa, online course |
Learning Objectives : |
Texas CPA Ethics Course Learning Objectives Upon completion of this course, you should be able to:
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Course Contents : | Chapter 1 - Ethics and Professional Conduct for Texas CPAs Ethics Background Morals What is Ethics? The Relationship of Morals and Ethics Illustrative Examples of Ethics Professional Ethics Legal versus Ethical Why Should We Study Professional Ethics? Accounting Ethics Ethical Core Foundations for CPAs Other Ethical Foundations of the CPA Profession Review Questions Ethical Reasoning Case Studies Ethical Reasoning Ethical Dilemmas Preventative Measures to Avoid Ethical Violations Case Studies of Notable Ethical Lapses Bernard Madoff Investment Securities Auditor Phar-Mor Enron Case Studies of Other Ethical Lapses The Travel Expense Department The Company with Excess Reserves The Company with Undisclosed/Unrecorded Contingencies The IRS Audit Motivations of Ethical Lapses Review Questions The Texas State Board of Public Accountancy Rules of Professional Conduct General Provisions 501.51 Preamble and General Principles 501.52 Definitions 501.53 Applicability of Rules of Professional Conduct Professional Standards 501.60 Auditing Standards 501.61 Accounting Principles 501.62 Other Professional Standards 501.63 Reporting Standards Responsibilities to Clients 501.70 - Independence 501.71 Receipt of Commission, Compensation or Other Benefit 501.72 Contingency Fees 501.73 Integrity and Objectivity 501.74 Competence 501.75 Confidential Client Communication 501.76 Records and Work Papers 501.77 Acting through Others 501.78 Withdrawal or Resignation Review Questions Responsibilities to the Public 501.80 Practice of Public Accountancy 501.81 Firm License Requirements 501.82 Advertising 501.83 Firm Names 501.85 Complaint Notice Responsibilities to the Board/Profession 501.90 Discreditable Acts 501.91 Reportable Events 501.93 Responses 501.94 Mandatory Continuing Professional Education Chapter 523 Continuing Professional Education Accountants Confidential Assistance Network Review Questions Glossary |