Managing Ethical Dilemmas for Texas CPA's
Learning objectives
After completing this course, the learner should be able to:
- To educate licensees in ethics of professional accounting as Texas CPAs.
- To convey the intent of the Texas Rules of Professional Conduct and the AICPA Code 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 Texas 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.
- CPAs employed in industry who provide internal accounting and auditing services.
- CPAs employed in education or in government accounting or auditing.
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823