Course Details
Author: Allison M. McLeod, CPA
Allison M. (Yee) McLeod, LL.M., JD, CPA, is currently a Senior Lecturer at the University of
North Texas in Denton, Texas. She received Bachelor of Business Administration and Juris
Doctor degrees from Baylor University, and a Master of Legal Letters (LL.M.) degree
specializing in Taxation from the Southern Methodist University School of Law. Professor
McLeod has also studied British and Art History at the University of Sussex, England.
Prior to joining the UNT faculty in 2010, Professor McLeod held the position of Director of
Tax Planning and IRS Audits for Lehigh Hanson North America, a major manufacturer of
cement, aggregates and other building materials. Her practice included both federal and
international tax planning. Professor McLeod also spent thirteen years specializing in Tax
Planning with the JCPenney Corporation, Inc., and two years with Deloitte & Touche in
Dallas.
Professor McLeod has taught at the university level graduate classes on Ethics, Multjursidictional
Taxation, Tax Research and Corporate Income Tax. She also lectures in
Financial Accounting and Individual Taxation on an undergraduate level. Since 2011,
Professor McLeod has been honored to present live and on-line ethics CPE classes to CPAs
across the nation. She also serves as an expert witness in accounting malpractice cases
and maintains a small private practice serving individuals and small businesses. Professor
McLeod has also taught at the University of North Texas College of Law as adjunct faculty
and currently serves on the Texas Society of CPAs Professional Ethics Committee and the
AICPA Exam Committee.
Professor McLeod is licensed to practice law by the State Bar of Texas since 1992 and has
been a Certified Public Accountant since 1993.
Publication/Revision Date: May 26, 2026
Course Exam Questions: 20 (multiple-choice)
Program Delivery Method: Self-Study
Available Formats of Course Text: Downloadable PDF, Printed/Mailed
Course Level, Prerequisites, and Advance Preparation Requirements
| License | Course Level | Prerequisites | Advance Preparation Requirements |
|---|
| CPA | Overview | None | None |
* This program is appropriate for professionals at all organizational levels.
Sponsor ID Numbers
National Registry of CPE Sponsors I.D.: 107615
State CPA Board Sponsor ID Numbers (where applicable)
Florida Division of Certified Public Accounting: 0004761
Hawaii Board of Public Accountancy: 14003
New York State Board for Public Accountancy: 002146
Ohio Accountancy Board: .51 PSR
Pennsylvania State Board of Accountancy: PX178025
Texas State Board of Public Accountancy: 009349
Learning Objectives
As a result of studying the course material, you should be able to meet the objectives listed below:
- To educate licensees in ethics of professional accounting as Texas CPAs.
- To convey the intent of the Rules of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
- 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.
- To review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices, including:
- CPAs in client practice of public accountancy who perform attest and non-attest services per § 501.52.
- CPAs employed in industry who provide internal accounting and auditing services.
- CPAs employed in education or in government accounting or auditing.
