Texas Approved Ethics Course This course will be an overview of: A CPA is challenged in today’s work world not only to serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or 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.