Curriculum
- 9 Sections
- 61 Lessons
- Lifetime
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- Course Navigation Instructions1
- Welcome and Administrative Information1
- Course Outline and Curriculum– Reference PDF1
- Introduction1
- Module 1: Introduction to Professional Ethics12
- 5.1Module 1 Overview
- 5.2Differentiating Ethics and Morals
- 5.3Defining Ethics and Morals
- 5.4Key Distinctions Ethics vs Morals
- 5.5Relevance of Ethics and Morals to Accounting Professionals
- 5.6Recognizing Ethical Issues and Dilemmas
- 5.7Analyzing Ethical Issues and Dilemmas
- 5.8Ethics as a Cornerstone of Accounting
- 5.9Ethical Leadership in Accounting
- 5.10Ethical Considerations and Ethical Accounting Practices
- 5.11Introduction to Ethics Case Study
- 5.12Quiz Module 110 Questions
- Module 2: Ethical Decision-Making and Bias33
- 6.1Module 2 Overview
- 6.2Importance of Ethical Behaviour
- 6.3Maintaining Public Trust and Professional Reputation
- 6.4Legal and Regulatory Compliance and The CPA Code of Professional Conduct
- 6.5Conflicts of Interest and Decision-Making and Integrity
- 6.6Risk Management and Fostering a Culture of Ethics
- 6.7Sustainability and Long-Term Success and Professional Development and Accountability
- 6.8Financial Reporting Integrity: Pressures from Management
- 6.9Confidentiality: Reporting Fraud
- 6.10Conflicts of Interest: Advising Competing Clients
- 6.11Tax Planning: Legal vs. Ethical Boundaries
- 6.12Pressure to Alter Audit Findings
- 6.13Handling Client Misconduct: Whistleblowing
- 6.14Gifts and Hospitality: Undue Influence
- 6.15Personal Interests: Misuse of Client Information
- 6.16Module 2 Case Study 12 Questions
- 6.17Module 2 Case Study 22 Questions
- 6.18Module 2 Case Study 32 Questions
- 6.19Module 2 Case Study 42 Questions
- 6.20Ethical Responsibility and Decisions
- 6.21Ethical Responsibility in Accounting
- 6.22Creating an Ethical Culture
- 6.23Consequences of Unethical Behavior
- 6.24Ethical Decision-Making Process
- 6.25Ethical Responsibility to Stakeholders
- 6.26Ethical Challenges and Continuous Improvement
- 6.27What affects our ethics-based decisions?
- 6.28Understanding and Identifying Biases in Decision-Making
- 6.29Ethical Theories
- 6.30Module 2 Case Study 53 Questions
- 6.31Module 2 Case Study 63 Questions
- 6.32Module 2 Case Study 73 Questions
- 6.33Quiz Module 220 Questions
- Module 3: Professional Codes of Ethics15
- 7.1Module 3 Overview
- 7.2Explaining a Professional Code of Ethics
- 7.3Key Elements of the CPA Code of Professional Conduct
- 7.4Importance of the CPA Code of Professional Conduct
- 7.5Understanding Certification and Licensure
- 7.6Ethical Considerations in Certification and Licensure
- 7.7Analyzing how other Professional Codes of Ethics might be relevant
- 7.8Analyzing Ethical Challenges and Proposed Courses of Action
- 7.9Limitations of Ethical Standards in Complex Contexts
- 7.10Professional Liability and Indemnity
- 7.11Module 3 Case Study 12 Questions
- 7.12Module 3 Case Study 22 Questions
- 7.13Module 3 Case Study 32 Questions
- 7.14Module 3 Case Study 42 Questions
- 7.15Quiz Module 315 Questions
- Module 4: Disclosure, Whistleblowing, and Ethical Action10
- 8.1Module 4 Overview
- 8.2Introduction to Disclosure and Whistleblowing
- 8.3Importance of Appropriate Disclosure
- 8.4Recognizing When to Disclose
- 8.5Whistleblowing Procedures
- 8.6Protections for Whistleblowers
- 8.7Taking Ethical Action in Disclosure and Whistleblowing Situations
- 8.8Module 4 Case Study 13 Questions
- 8.9Module 4 Case Study 23 Questions
- 8.10Quiz Module 46 Questions
- Module 5: Professional Conduct & Disciplinary Processes6