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 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.
