After completing this course, the learner should be able to:
- Define and differentiate between ethics, morals and values.
- Name ethical principles and why they matter.
- Identify common ethical issues in accounting.
- Name the contributing factors, the impact of rationalizations, and the power of 'moral disengagement’ in ethics.
- Identify the steps necessary to become an ethical leader.
Elizabeth Lester Walsh, CPA, CITP has 30 years of management experience in accounting, systems innovation, and change management. She assisted clients on accounting and technology change initiatives. In addition, she authored various technical accounting courses for the American Institute of CPAs (AICPA) and Becker. Previously she served as Executive Director of Beta Alpha Psi, a not for profit accounting and information student honorary leadership organization located on more than 250 college campuses. Prior to being an Executive Director for Beta Alpha Psi, she was the Director of Knowledge Management for the AICPA in New York City. Elizabeth was also Director of Information Systems for a company in south central Virginia, leading that organization through a period of significant technological advancement. Earlier in her career she worked as a Senior Auditor for Arthur Andersen in Washington, DC, and she has taught classes at the college level. Elizabeth also ran the NYC Marathon, coached high school cross country and taught yoga. She has two children and an assortment of critters.
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