A CPA's Guidebook for Ethical Behavior for Texas CPAs

Meet Texas’s four-hour ethics CPE requirement while deepening your understanding of professional responsibilities. This course examines foundational ethical frameworks and the specific rules governing CPA practice. It then connects those principles to real-world responsibilities and concludes by showing how to translate ethical standards into daily actions. Develop a practical approach to ethical decision-making that aligns with Texas requirements and professional expectations.
Format

PDF Course

Course Lists
Duration

4 Hours

Course Discounts
Education Bundles

Course Information

Author: Allison McLeod
Course Number: ET1061

Learning Objectives
  • To educate licensees in ethics of professional accounting as Texas CPAs.
  • 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.
  • 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.
  • To review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices, including:
  • CPAs in client practice of public accountancy who perform attest and non-attest services per § 501.52.
  • CPAs employed in industry who provide internal accounting and auditing services.
  • CPAs employed in education or in government accounting or auditing.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: March 2026
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.