A Basic Ethics Guidebook for Texas CPAs

A Basic Ethics Guidebook for Texas CPAs


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


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

a.      CPAs in client practice of public
accountancy who perform attest and non-attest services per § 501.52. 

b.      CPAs employed in industry who provide
internal accounting and auditing services. 

c.       CPAs employed in education or in
government accounting or auditing.


Buy Now

Additional information


Field of Study

Delivery Method

Course Author

Knowledge Level

Advanced Preparation

Program Prerequisites

Published Date

Who Should Attend

Instructional Format

SKU: AM-140.23|Credits: 4| Regulatory Ethics|Webinar|Allison McLeod Category: Tag:

cpeprime.com 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 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.