Ethics CPE
May 10, 2012; 8:00-noon
4 credit hours CPE
$120/Member and member’s non-CPA staff; $180 non-member
Instructor: Charles W. Stanley, Ph.D., CPA, Baylor University Professor of Accounting
College Station Conference Center, 1300 George Bush Dr.
Program Objectives-This course has the following objectives:
- Meet the ethics course requirements as established by the Texas State Board of Public Accountancy
- Explain what ethics are and why the accounting professional needs ethics
- Identify the ethical responsibilities of an accountant
- Describe the accountant’s priority of duty and loyalty
- Define fiduciary relationship and stakeholders
- Determine what a CPA’s primary responsibilities are to clients
- Explain the basis for moral reasoning
- Look at some different reasoning methods
- Discuss the importance and relevance of effective codes of conduct
- Look at a basic approach to ethical decision-making and looking at a case for illustration
- Discuss the Texas Rules of Professional Conduct with emphasis on independence, integrity, and objectivity
- Look at the other Texas Rules
- Discuss the process of what happens when a CPA is accused of violating the Texas Rules
Content-Ethics and the Texas rules
Teaching method(s)-Lecture, discussion and illustration of actual case situations
No prerequisites or advance study required. Appropriate for all levels of experience.
TO REGISTER, contact Linda Johnson at 979-690-5776 or Linda@bvcpa.org
OTHER LOCAL CPE IN 2012
July 10-11, 2012
Accounting and Auditing, Governmental, Not-for-Profit
Instructor David W. Holt, CPA, CFE
David Holt, CPA, CFE, has been recognized by the American Institute of Certified Public Accountants (AICPA) as an Outstanding Discussion Leader for the State of Texas. He has more than 30 years experience in public accounting and has taught continuing professional education (CPE) seminars since 1993.
David has authored more than a dozen CPE topics and was a contributing author of the Practitioners Publishing Company (PPC) “Guide to Preparing Governmental Financial Statements”. He is also a former faculty member of the Association of Certified Fraud Examiners.
In addition to teaching more than 80 seminars a year, David provides audit, accounting, and fraud consultations for CPA firms, corporations, governments, and nonprofit organizations.
Accounting & Auditing Standards Update
July 10, 2012 – 8:30 a.m. – 4:45 p.m.
8 hrs of CPE
Location: College Station Conference Center
Cost: $225/member and member’s staff; $300 non-member
To register contact Linda Johnson: Linda@bvcpa.org or phone 979-690-5776
Unlike many annual update courses, this seminar will include significant implementation guidance, in addition to the “new rules” issued by FASB & the AICPA.
This year’s primary topics include:
- All significant Accounting Standard Updates
- The progress of International GAAP convergence with IFRS
- The status of GAAP for Private Companies
- The most recent “Clarity & Convergence” audit standards (by AICPA)
Learning objectives: Update participants regarding the requirements, effective dates & implementation issues of significant new & proposed accounting & audit standards
- Live instruction format, based on the provided course material
- No prerequisites or advanced preparation required
- Update level content
Government Accounting & Auditing Update (2012)
July 11, 2012 – 8:30 a.m. – 12:00 p.m.
4 hrs of CPE
Location: College Station Conference Center
Cost: $130/member and member’s staff; $200 non-member
Full day cost $225/member and member’s staff; $300 non-member
To register contact Linda Johnson: Linda@bvcpa.org or phone 979-690-5776
- · Live instruction format, based on the provided course material
- · No prerequisites or advanced preparation required
- · Update level content
This seminar will provide a summary of recent and prospective accounting and auditing standards applicable to governments. We will also participate in discussion questions and case studies to enhance your awareness and understanding of the implementation issues created by new and proposed standards by the AICPA and GASB.
- New guidance from the 2012 Governmental Auditing Standards (GAO) for Yellow Book Audits
- All recently-issued (& proposed) GASBs
- The effect on Governmental entities of new AICPA “clarity & convergence” audit standards
Nonprofit Organizations Update (2012)
July 11, 2012 – 1:00 – 4:45 p.m.
4 hrs of CPE
Location: College Station Conference Center
Cost: $130/member and member’s staff; $200 non-member
Full day cost $225/member and member’s staff; $300 non-member
To register contact Linda Johnson: Linda@bvcpa.org or phone 979-690-5776
- Live instruction format, based on the provided course material
- No prerequisites or advanced preparation required
- Update level content
This seminar will take a look at some of the more challenging new issues that must be addressed by directors, management, accountants, and auditors of Nonprofit Organizations (NPOs). We will consider accounting, auditing & internal control matters that are unique to the NPO environment. We will also discuss practical & effective ways to resolve “problems” experienced by entities with “limited resources”.
Learning objectives include a basic understanding (overview) of:
- Recently-issued accounting (FASB) & auditing (AICPA) standards and the expected implications for NPOs
- Difficulties & changes necessary in response to internal control deficiencies and the “more rigorous” Risk Assessment Audits
- New guidance for internal control improvements for Board members & management of NPOs
Governmental & nonprofit courses normally qualify for Yellow Book CPE credit. Other topics may also qualify for “audit proficiency” GAO CPE credit.
