A CPA’s Guidebook for Ethical Behavior: A CPE Ethics Course for Texas CPAs

We invite you to register for one of the following three sessions. Please note that the first two sessions available will be held in-person in the Frost Bank Tower 11th Floor Conference Center. Our last session available will be held virtually over Zoom.

• January 19th, 1-5pm CT(In-Person)
• January 20th, 9a-1p CT(In-Person)
• January 24th, 1-5p CT(Virtual**)

**To attend the virtual session, please click here to register.

Guests of Maxwell Locke & Ritter will receive complimentary parking in the Frost Tower garage. Parking instructions will be sent to registrants ahead of the event.

Recommended CPE Hours: 4.0 CPE credit hours will be granted based on a 50-minute hour in accordance with the standards of the Texas State Board of Public Accountancy. You must attend the full session in order to receive CPE.

Field of Study: Regulatory Ethics

Sponsor Number: 009875

Prerequisites: None

Advance Preparation: None

Program level: Basic

Program Description: 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.

Learning objectives:

a. To educate licensees in ethics of professional accounting as Texas CPAs.

b. To convey the intent of the Texas Rules of Professional Conduct and the AICPA Code of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.

c. 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.

d. To review and discuss the Texas Rules of Professional Conduct and their implications for persons in a variety of practices, including:

i. CPAs in client practice of public accountancy who perform attest and non-attest services.

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

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

Instructor: Allison M. McLeod, LL.M., CPA, A PLLC

Speaker and author, Allison M. McLeod, LL.M., CPA, will educate and inform CPAs not just on what is the right thing to do according to the Texas Rules of Professional Conduct but how to put your values into action! As part of this course, we will also look at various schools of ethical thought and walk through real world examples of individuals and companies faced with moral dilemmas.

Professor McLeod is currently a full-time Senior Lecturer at the University of North Texas, and has taught classes in Corporate Income Taxes, Multi-jurisdictional Taxation, Individual Taxes, Tax Research, Ethics and Financial Accounting. She has taught in the past as the University of North Texas College of Law as an adjunct professor in the past. She currently serves on the TSCPA’s Professional Ethics Committee and the AICPA’s Exam Team (REG). Prior to Professor McLeod going into academia, she worked for 18 years in industry and in a Big Four accounting firm. Professor McLeod earned a law degree from Baylor School of Law, and an LL.M. degree in Taxation from Southern Methodist School of Law. She has been a licensed CPA since 1993 and has been licensed to practice law since 1992. Professor McLeod has enjoyed teaching live ethics course to CPAs since 2011 and is the owner of www.cpaethicsonline.com, which offers on-line self-study courses to CPAs. She is also a popular CPE speaker on a number of national platforms.

Host or Publisher Maxwell Locke & Ritter