|Author :||Walter G. Austin, Ph.D., CPA|
|Course Length :||Pages: 0 ||| Review Questions: 0 ||| Final Exam Questions: 20|
|CPE Credits :||4.0|
|IRS Credits :||0|
|Passing Score :||70%|
|Course Type:||Text - Technical - NASBA Registry|
|Primary Subject-Field Of Study:||
Regulatory Ethics - Regulatory Ethics for Course Id 824
This course satisfies the Texas State Board of Accountancy four-hour ethics course requirement for all licensees. Updated to include November 2018 TSBPA Newsletter.
This course deals with the effort of the Board to have CPAs taught to achieve and maintain the highest standards of ethical conduct. These deal with the areas of ethical principles and values, ethical reasoning and dilemmas. Cases covering these areas are covered.
It also explains the issues, developments, and problems addressed by the Texas State Board of Public Accountancy Code of Ethics and Cases dealing with Ethical Problems are included.
|Usage Rank :||0|
|Prerequisites :||Texas CPA License.|
|Experience Level :||Overview|
|Additional Contents :||Complete, no additional material needed.|
|Additional Links :|
|Advance Preparation :||None.|
|Delivery Method :||QAS Self Study|
|Intended Participants :||Anyone needing Continuing Professional Education (CPE).|
|Revision Date :||11-Aug-2022|
|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 - Technical - NASBA Registry - 824
|Keywords :||Behavioral Ethics, Texas, Professional, Ethics, Updates, Texas, CPAs, TSBoA, Approved, cpe, cpa, online course|
|Learning Objectives :||
Course Learning Objectives:
2. To address ethics within the accounting profession.
3. To discuss emerging issues and problems in the profession.
4. To describe new definitions of terms.
5. To examine new and/or changed sections of the professional code of conduct.
|Course Contents :||
Unit 1 - A Broad View of Ethics
Unit 1 Review Questions
Unit 2 - Accounting Standards
Unit 2 Review Questions
Unit 3 - Legal Regulations and Definitions
Unit 3 Review Questions
Unit 4 - National Cases and Organizations
Unit 4 Review Questions