Texas Ethics CPE Course: A Back and Forth Discussion of CPA Ethics – 4 hrs. CPE
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. Approved by the Texas State Board of Public Accountancy
Texas Ethics CPE Requirements
Texas Ethics CPE Requirements
- Yearly CPE Requirement
Texas CPAs are required to complete 120 hours of CPE in each 3-year reporting period with a minimum of 20 hours each year. Texas CPE Requirements
- Ethics CPE Requirement
A 4-hour board approved ethics course is required every two years.
- Texas Approved CPA Ethics Course
Ethics for Texas CPAs satisfies the Texas State Board of Accountancy four-hour Texas ethics CPE course requirement for all licensees.
Course Information
Price: $39
Course No. ETXM01
Format: Online pdf (99 pages). Printed book available.
Instructional Delivery Method: QAS Self-Study
Prerequisites: None
Advance Preparation:Â None
Level: Overview
CPE Credit: 4 hrs.
Field of Study: Regulatory Ethics
Course Author: Allison M. McLeod, LL.M., CPA
Course expiration:Â Â You have one year from date of purchase to complete the course.
Course Revision Date: February 2026
Objectives
Course Objectives:
Texas Ethics CPE Course: A Back and Forth Discussion of CPA Ethics
- To educate licensees in ethics of professional accounting as CPAs.
- To convey the intent of the AICPA Code of Professional Conduct and/or specific state board rules in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
- To assist the 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 AICPA Code 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.
- CPAs employed in industry who provide internal accounting and auditing services.
- CPAs employed in education or in government accounting or auditing.
