Texas: A CPAs Guidebook for Ethical Behavior (Video) (Course Id 2864)

• Who is this course for?
  This course is designed for Texas CPAs and anyone needing Continuing Professional Education (CPE), including CPAs working in public accounting, industry, education, or government accounting and auditing roles.
• What is this course about or what problem does this course solve?
  This course teaches Texas CPAs how to apply ethical judgment and understand the Rules of Professional Conduct while balancing client or employer responsibilities with the duty to protect the public interest in financial reporting and tax administration.
• Where can the knowledge from this course be used?
  The knowledge from this course can be used in public accounting firms, internal accounting and auditing departments, educational institutions, government accounting roles, and any professional setting where CPAs provide attest, non-attest, accounting, auditing, or tax-related services.
• Why is this course important to a CPA or Accountant?
  This course is important because it helps CPAs understand ethical responsibilities, apply professional conduct rules correctly, and place public interest ahead of self-interest when facing ethical dilemmas in professional accounting practice.
• When is this course relevant or timely?
  This course is relevant whenever a Texas CPA must meet ethics CPE requirements, interpret professional conduct rules, address ethical dilemmas, or maintain compliance with Texas CPA ethical standards.
• How is a course like this consumed or used?
  This course is completed as a QAS self-study video and text-based course that includes review questions and a final exam, which participants must pass with a minimum score of 70% within one year of purchase to earn CPE credit.

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.

Course Learning Objectives

1. To educate licensees in ethics of professional accounting as Texas CPAs.
2. 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.
3. 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.
4. To review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices, including: