- TX Credits : 4.0
Personal and Professional Ethics for Texas CPAs
This course is approved by the TSBPA to meet the requirements for ethical training. An individual applying for certification must complete a board approved ethics course no more than six months prior to submission of the application. Proof of completion of this course must be submitted with the application. Beginning on January 1, 2005, every licensee must take an ethics course that has been approved by the board, every two years. This course has been recently revised to include the most up-to-date changes in the Rules of Professional Conduct issued by the Texas State Board of Public Accountancy. In addition, this course contains enhanced coverage of important issues impacting the Rules of Professional Conduct as well as additional improvements in both form and content.
Upon successful completion of this course, the user should be able to:
identify and discuss ways in which CPAs can go about achieving and maintaining high standards of ethical conduct,
examine the concepts of ethics and ethical reasoning and demonstrate the impact these concepts have on CPAs and the work they perform,
present and discuss the core values of the profession integrity, objectivity, and independence from both an ethical and rules-based point of view,
emphasize the responsibilities of CPAs to maintain and honor the public's trust,
clarify and demonstrate the manner in which the rules of professional conduct are intended to be applied by CPAs in a variety of professional situations, and
discuss, through case analysis, the actions to be taken by CPAs when faced with ethical dilemmas in their professional careers.