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Meet Your Instructor
Dr. Raymond J. Clay, Jr.,
CPA, Ph.D.

Ray Clay

Dr. Ray Clay holds the Internal Audit Professorship in Accounting at the University of North Texas. He has long been recognized for his ability to take mundane CPE topics and present them in an entertaining and informative manner. He has been honored by both the AICPA and the TSCPA for his outstanding work in developing and presenting CPE courses for accounting professionals. Clay is the author of many CPE programs and numerous articles appearing in professional journals.

TSBPA-Approved
Four-Hour Ethics Seminar

Satisfy your ethics requirement with the TSBPA-approved ethics course, Personal and Professional Ethics for Texas CPAs, authored by Dr. Raymond J. Clay, Jr., CPA, Ph.D.

Learn how ethics impact your personal and professional lives and get a clear picture of the manner in which the Rules of Professional Conduct should be applied.

This four-hour course includes expanded coverage of the development of ethical reasoning and sound moral judgment by accounting professionals.

Let real-world examples shed light on your learning with a case analysis focusing on the ethical dilemmas faced by accountants.

Live Seminars
4-hour update (8:30 a.m. - Noon)
Fee: TSCPA Members $120
Fee: Nonmembers $220
CPE Hours: 4








Texas State Board of Public Accountancy – Ethics Rule

Effective Jan. 1, 2005, the TSBPA ethics requirement changed. The ethics rules require licensees to take a four-hour board-approved ethics course every two years. Licensees shall report completion of the course on the annual license renewal notice at least every second year.
Read the ethics rule.

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