4 CPE Please note that this is a "text-based", course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.
This 4-hour course is designed to meet the 4-hour Ethics CPE requirement for Texas CPAs. It focuses on case studies applying the spirit and intent of the Texas State Board of Public Accountancy Rules of Professional Conduct and emphasizes ethical judgment and the ethical standards of the profession.
Review Questions and Final Exam are completed under section "Review and Test".
Learning Objectives
- Discover and define ethics from an overall and professional perspective.
- Explore and describe the ethical standards contained in the Texas State Board of Public Accountancy Rules of Professional Conduct.
Last updated/reviewed: February 15, 2025
119 Reviews (454 ratings)
Reviews
Caroline Walker
(Unemployed at Unemployed)
I liked the clarity and simplicity of the author's writing and the organization of the course material. The case studies were thought provoking. Feedback for the review questions was in an online quiz instead of within the course material. This presentation encouraged careful reading. The author provided the link to Texas Administrative Code which, along with curiosity and the relatively short course material (65 pages), encouraged searching: Texas Board Rules are concise and useful. Thank you for an excellent ethics course for a Reciprocal Application to the Texas State Board of Public Accountancy.
Anonymous
(retired from state government)
An ethics course usually takes time to read and grasp/confirm information, which for me I read the course materials in detail. The cases, important points, and review questions were relevant and helpful. Of course the exam only asks 20 questions, compared to the quantity of material to review, which is a challenge for time. Not sure how materials can present information with a direct emphasis on knowledge needed for exam.
Michael Newbrough
(Vice President of Finance at Christus Health)
Was pleasantly surprised with the text course. Generally five stars except in the questions. Only suggestion is the questions are more straight forward. The course describes specific rules in specific circumstances. The questions don't always take into account all the pieces which leave the student in this case unsure of the correct answer, especially in the review questions.
Anonymous
()
I very much enjoyed this course. The instructor and the course materials were very informative as well as gave real life examples on how what I learned shows in my day to day life. I enjoyed the course and thought it did a good job of helping me learn about professional ethics for Texas CPA's.
Anonymous
(Accountant)
The course was quick and easy. The written material is very helpful and useful. I was required to take this for an ethics course at my university and I found it to be very useful. I know people at my accounting firm also use this for CPE credits and are very happy with it.
Anonymous
(Controller)
This is an excellent course about ethics, that also walks the participant through real-life examples of situations that Accounting professionals have found themselves in. Theory is combined with pertinent experience in the cases that are presented.
Elena Antele
(Student at Wayland)
I am a student working on my CPA license. This was my very first CPE course. I was nervous and not sure what to think but this was a great start! Not as difficult as I had thought previously. This course was lot of reading, but very organized PDF.
Ryan Anderson
(Director of Internal Audit at Stryker)
Materials are a great reminder of our ethical and professional responsibilities as Texas CPAs. Course material is easy to navigate and contains relevant examples which help solidify our professional requirements.
Anonymous
()
Course was efficient and easy to navigate. The course was a valuable refresher for CPAs that have taken many course like it over the years, and provided a succinct option to meet the Texas Ethics requirements
Anonymous
()
This course was very in depth and provided me with knowledge related to the more legislative/technical aspects of ethics rather than just the fluffy conceptual content. Very helpful and informative.
GRACE HUFFMAN
(Self- Employed at Self Employed)
Straightforward questions that you can find the answers directly from the course materials. Very similar to the Ethics course for CA, which helps because I took both CA and TX Ethics courses
Anonymous
(Accountant Lead)
I enjoyed the layout of the course. I liked the bullet points and how easy it was to find the information. I enjoyed the real life examples and the definitions of different terms
Fidencio Salinas
(Truancy Officer at RGCGISD)
An excellent summary of the ethics course. Although some of the questions appear challenging, it's critical to comprehend them as well as any terminology that can throw you off.
Anonymous
(-)
interesting and good review. good organization and easy to follow.more real world examples would be good; they really make you think, especially examples like the IRS error.
Darrell Littleberry
View Instructor Profile
This is a great ethics class aimed at actually teaching ethics. No trickery or mind-binding questions to unnecessarily make this important requirement hard to understand.
Anonymous
(Director Net Revenue)
Great case examples and I liked how the important points were summarized at the end of each section. It helped boil down the info into pieces that were easier to remember.
Anonymous
()
This was a great course and always good to cover the ethics every few years. Nothing surprised me in the course but it was informative and easy to read and stay focused.
Brad Parker
( at Seamless Advisors)
good course covering the basics needed for Texas licensing, and not intentionally obtuse like some ethics courses can be with regards to content matching the questions.
Chasity Munn
( at Chasity Munn, CPA)
I loved being able to read, rather than listen to, the course. Tons of case studies were included, and I always enjoy looking into them. Highly recommend this course!
Anonymous
(Associate Director, CFCC Assurance)
Course had good case studies that exemplified the principles at hand. Document was well written and easily digested with essential terms being defined for reader.
Stephanie Chenoweth
(CPA at Chenoweth Accounting Services)
I don't like this course in general. It's dumb that we have keep taking it. What can I say? At least this wasn't that painful. Have I reached 50 characters, yet?
Scott Warren
( at BMO)
This is a good course for CPA's that are licensed to practice in Texas. The materials have all the necessary information to comply with the ethics requirements.
Anonymous
(Director of SEC Reporting)
The real examples of ethical dilemmas and ethical failures were helpful to understanding the course content. Content was well-written and easy to understand.
Anonymous
(Consultant)
Good overview of the Ethics Course. Some of the questions seem tricky, but understanding the questions and the words that can trip you up are important.
Anonymous
(Controller)
This was much more engaging than other Ethics courses I've taken over the years. I liked the enphasis on case studies and changes in the Ethics rules.
Kali Garza
(Student at Wayland Baptist University)
This was easy to understand the terms and meanings of CPA. Also, sharing the cases and case studies gave me an understanding of real-world scenarios.
Anonymous
(Finance Manager)
The course provides relevant updates to the ethics standards and code of conduct required of CPAs in the state of Texas. Very Informative and concise
Kenneth Hopkins
(Senior Financial Analyst at The University of Texas Health Science C..)
Good Course, well received. The study material coincided with the test and the test was hard enough so that you actually had to know the material.
Anonymous
(Firm Accountant)
I found it easy to read and understand the concepts presented. I appreciated the link to the TSBPA website to locate the entire list of standards/
Cole Rubac
(Student at Wayland Baptist University)
The cases helped me have a better understanding of how ethics is applied in real situations. This is a great course for students in college.
Maya Walker
(Global Controller at Fourth Enterprises)
Really enjoyed the examples provided. The text was well-written and relevant. One of the more engaging online ethics courses I've done.
Anonymous
(Director, Compliance and Insurance)
Pleased with the extent of the course and the completeness of the examples. The case studies all made sense and were easily followed.
Anonymous
()
Fast and good. It's ethics. I've taken it in various forms for 44 years. This course has a pretty good PDF. What else can I say.
Anonymous
(Student)
It was well thought out and arranged. The material covered everything which was stated and helped clarify what ethical behavior is.
Anonymous
()
Good refresher course. Required every two years by the State of Texas. Just checking the box, so I don't get fined - Marshawn Lynch
Brian Chou
(Senior Accountant at Google)
Would have been nice to have more than just a PDF file, something more interactive. The information and material itself was good.
Anonymous
(Principal)
This was a great course! Very informative and focused on many things that may be new or different, from an Ethics perspective.
Anonymous
(Senior Financial Analyst)
This course covered all of the main ethics objectives in a succinct but thorough manner. I would refer this course to others.
Anonymous
(CFO)
Very helpful material and exams. The foundation and framework used to assess moral vs ethical was very helpful. Thank you.
Anonymous
(Student)
The materials format is absolutely horrible. If it were more interactive or something like that it would be more enjoyable.
Anonymous
(Accounting Manager: Statutory Reporting)
I enjoyed the learn at your own pace structure of the course. I also enjoyed the ability to learn through case studies.
Anonymous
()
I enjoyed the format of the class. Would have liked to see more references to the actual rules of professional conduct
DEBORAH CAYLOR
(Accounting Manager at self)
The notes were clear and easy to understand. Very thorough. Don't have a choice on whether to take this one, though.
Anonymous
(Statewide Fiscal Oversight Manager)
The format of training is easy to follow and retain. The quiz helps with learning and follows TSBPA ethical policies.
Anonymous
(Internal Audit)
Straightforward course! Learning objectives were met. Program materials were relevant. Time allotted was appropriate.
Al Gross
(Controller at NTT DATA)
great course for getting your Texas ethics, good information that allows you to understand the rules and apply them
Anonymous
(Manager - Compliance and Risk Management)
This course was a great refresher and also met the annual requirements. Thank you for the useful course material.
Anonymous
(Director, Technical Accounting)
Good refresher, good questions and content. A good course for Texas CPAs looking to meet Ethics requirements.
Anonymous
(CFO)
The course was excellent. The material was easy to follow. The cases were good examples for each section.
Thomas Cherian
(Controller at PSS Companies)
Audio makes it more easier. Text while good for a busy professionals having audio will be easier to follow
Elyse Perrett
( at Capitol Imaging)
This is a good class that is required for CPA. This was informational and always good to get a refresher.
Anonymous
(Student)
Great course! Usable information that directly correlates with real, common scenarios in the work place.
Anonymous
(Consultant)
The course was very helpful in refreshing my understanding of the Texas ethics and professional conduct.
Anonymous
()
Great material, but having to read the document rather than click through course wasn't great for me.
Anonymous
()
I liked the easy and understandable language used. The study cases made this course very interesting.
Arlene Anderson
(Senior Auditor at CBP DHS GOV)
tI liked the examples and case studies. They assisted in understanding the concepts and requirements.
Anonymous
(Principal)
This course was straight forward and effective. A good guide and reminder of our ethical standards.
Anonymous
()
This was a great course. Having all the case studies helps put real life perspective on the issues.
Anonymous
()
Very informational course! Particularly appreciated the call-outs of Texas-specific requirements.
Anonymous
(Student)
Information was presented in an easy to follow layout with sufficient examples and explanations.
Anonymous
(Student)
The course is beneficial and helpful in understanding the compliance needed to pass the CPA exam.
Chad Michael
(Audit Supervisor at Southwestern Energy)
Great addition to illumeo. Really helps keep up with the Ethics requirement in a timely manner.
valerie wolbrueck
(Director, Financial Shared Services at Lennox International, Inc.)
This course was thorough and helpful, providing the appropriate level of detail and information.
Anonymous
(Student)
I would like for this course to be taught by an individual, not just have us do all the reading.
Eugene Rura
(Manager Finance at Saputo DF USA)
Good overview of ethical standards, but it does require you to review section 501 on your own
Anonymous
(Accountant)
Good information that was logically organized with good case studies to emphasize the material.
Melissa Montgomery
( at Urban Genesis)
Liked the text based course format. Amazing to still learn facts I didn't know about Andersen.
Anonymous
()
I learned a few new updates and the test was not purely repetitive from the course materials.
Anonymous
()
This ethics course was very informative and provided meaningful and real life examples.
Zakiya Warren
(Sr. Program Manager at McKesson Corporation)
I enjoyed reviewing all of the ethical dilemmas. The course was great and well-written.
Anonymous
(Student)
Awesome! Very Great and Informative! Very Thorough and Helped Me Understand The Content!
Allen Ramsay
( at Emergent Cold)
good course. materials were clear and easily searchable. exam questions were relevant.
Anonymous
()
The questions were straight forward, not a lot of it could be this one or that one.
Anonymous
(Senior Auditor)
Material was easy to follow and exam was succinct enough to assess knowledge base.
Anonymous
()
Nice mix of actual stories and what individuals did wrong and changes in the rules.
Anonymous
(auditor)
good courses and like to have no video. why i have to submit this to get credit?
Anonymous
()
Ethics and Professional Conduct for Texas CPAs (Text Based Course) - great course
Robert Read
( at Thompson Law LLP)
Case studies are well presented. A good overall ethics course that's not boring.
Jeff Spillane
( at Anslow Bryant Construction)
Good course, well organized. The material was applicable to my work environment.
Lori Boyle
(Accountant at Self)
This was the best ethics course I have taken. I really liked the case studies.
Rodney Pereira
(Assistant Controller at Storable)
The materials are easy to digest / follow. The reading is not too dense either.
Anonymous
(Admin)
A lot of reading. I wish there was were different ways to learn this material.
Anonymous
(Tax Manager)
Wonderful, informative course - great reminders on requirements for Texas CPAs
Straight forward contend and easy to understand. Good resources and UpToDate.
Matthew Warren
(Director of Financial Reporting at Newpark Resources, Inc.)
Good materials. Well written and logical. Supported the final exam questions.
Anonymous
(Consultant)
Solid course, informative and refreshing but straightforward and simplified.
Anonymous
()
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matthew perry
(student at wayland)
I liked that I get to learn what do or not to do in a professional business
Anonymous
(Student)
The Course is well organized and the document provided was easy to follow.
Anonymous
(Owner)
Actually enjoyed the refresher. Nicely done. Easy to read and understand.
Sean Shen
(Senior Internal Auditor at The Friedkin Group)
Some of the review questions have answers that appear to both be correct.
Shui (Steve) Tse
(Tax Director at Envoy Solutons LLC)
Questions were hard to answer. No answer was given on the materials.
Anonymous
()
Provides the required information to pass the Texas CPE requirements.
Anonymous
()
Course provided a good and thorough review of the CPA ethics rules.
Joe Isaacs
(Unemployed at N/A)
The materials were well written and presented the subjects clearly.
Anonymous
(Audit Manager)
A thorough course on Texas ethics and requirements for Texas CPAs.
ERIK PETERSON
(Senior Auditor at Spirit of Texas Bank)
The case studies were interesting and appropriate for the course.
Anonymous
(Assistant Controller)
Very informative course, efficient to complete, useful material.
Geraldine Clayton
(Controller at MEI Technologies, Inc.)
Good overall ethics training to meet the ethics requirement
Anonymous
(Retired)
Informative and helpful material. Did very well on the exam.
Kenneth Santibanez
(Manager, Technical Accounting at Stryker)
Great course, good information that is required for all CPAs.
Mark McCaghren
(VP of Finance and Accounting at Baseline Energy Services, LP)
Course was quite helpful and very organized with great info!
John Cross
( at Greystone)
The material was well written with interesting case studies.
Gregory Herbst
( at Gregory A Herbst CPA PC)
Fair update - good definitions and interpetion of Texas code
DAVID ESQUIVEL
(Senior Accountant at Tornado Bus)
material doesn't translate very well to the test questions.
Anonymous
(Tax Manager)
Very concise and straight to the point. Would buy it again.
John Bostick
(RX Associate at CVS)
It was informative but not exactly what i was looking for.
Anonymous
(CPA)
The case study examples were educational and interesting.
Huiping Zhong
(Teacher at ZHBIT)
Good course materials and well designed exam questions.
Anonymous
(Director of Accounting)
Course materials were organized well and easy to follow.
Anonymous
(Senior Auditor)
Case studies were very helpful with learning the topics.
Anonymous
()
Good course to refresh ethics guidelines for Texas CPAs
Anonymous
(Grant Analyst)
Material was very lengthy, took time to read and learn.
Anonymous
(Director, Financial Reporting)
Efficient and effective course. Covers what is needed.
Anonymous
()
I enjoyed the format and thoroughness of this course.
Jean Martino Metz
(Director at DLC Group)
easy to read - straight forward language - I liked it
Rene Winkle
(Controller at Miguel Dairy Service)
This course was thorough, yet simple to understand.
Christopher Seifert
( at Chris Seifert)
Great fit for completing Texas ethics requirements.
Anonymous
()
The "important points" summaries were very helpful.
Prerequisites
Knowledge Level: Intermediate
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
Course Questions and Answers(3 Questions)
Joe HelstromCPA
About Illumeo
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- Email: info@illumeo.com
- Phone: 408-400-3993
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I took this course 2 years ago, earned credit, and reported as my Texas Ethics CPE requirement. I am in a new accrual/reporting period that an ethics course is required again. Do you know if I can take this same course again, and report it as my ethics training? (I could not find specific mention in the ethics regs about retaking a course in another reporting period. I know there are other courses on the Texas "approved" list, but I have a subscription to Illumeo for which this course would be covered. Thank You.
Thank you for the question. Yes you can take the course again as we update it each year.
The course says "If the CPA and the client, or a key member of client’s management, both have a direct ownership interest in a non-client and the ownership interest to the client or client’s management is material, independence is impaired. If the CPA has an indirect ownership investment in a joint investment, then it must be material to the CPA to impair independence. "
In the case of both the CPA and the client having a direct ownership interest, why is independence only impaired if that interest is material to the client, and not the CPA? It only references an indirect ownership interest material to the CPA as causing impairment.