While ethics training is required by many states, the true value of the
CPA license is in understanding how critically important ethical
behavior is to one another, our customers, our firms, and the public.
This course will explore the basic tenants of ethical behavior and use
case studies to explore ethical dilemmas in various companies and
organizations with a focus on dilemmas that may face CPAs in industry.
Learning Objectives
At the conclusion of the course, the student will:
Identify and understand critical thinking errors as they relate to ethical dilemmas
Identify and understand critical thinking errors as they relate to ethical dilemmas
Identify and understand the professional code of ethics and conduct
Identify and understand the new AICPA Ethics Codification
Examine the impact of ethical and unethical conduct on our profession
Describe the common types of fraud in business and identify red flags of fraud
Major Topics
The course will examine, using real disciplinary cases, what went wrong with the behavior of others in our profession.
We will provide our standard of conduct and then apply those standards to the real world.
