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- CPA Ethics Course
Curriculum
- 8 Sections
- 60 Lessons
- Lifetime
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- Welcome and Administrative Information1
- Course Outline and Curriculum– Reference PDF1
- Introduction1
- Module 1: Introduction to Professional Ethics12
- 4.1Module 1 Overview
- 4.2Differentiating Ethics and Morals
- 4.3Defining Ethics and Morals
- 4.4Key Distinctions Ethics vs Morals
- 4.5Relevance of Ethics and Morals to Accounting Professionals
- 4.6Recognizing Ethical Issues and Dilemmas
- 4.7Analyzing Ethical Issues and Dilemmas
- 4.8Ethics as a Cornerstone of Accounting
- 4.9Ethical Leadership in Accounting
- 4.10Ethical Considerations and Ethical Accounting Practices
- 4.11Introduction to Ethics Case Study
- 4.12Quiz Module 110 Questions
- Module 2: Ethical Decision-Making and Bias33
- 5.1Module 2 Overview
- 5.2Importance of Ethical Behaviour
- 5.3Maintaining Public Trust and Professional Reputation
- 5.4Legal and Regulatory Compliance and The CPA Code of Professional Conduct
- 5.5Conflicts of Interest and Decision-Making and Integrity
- 5.6Risk Management and Fostering a Culture of Ethics
- 5.7Sustainability and Long-Term Success and Professional Development and Accountability
- 5.8Financial Reporting Integrity: Pressures from Management
- 5.9Confidentiality: Reporting Fraud
- 5.10Conflicts of Interest: Advising Competing Clients
- 5.11Tax Planning: Legal vs. Ethical Boundaries
- 5.12Pressure to Alter Audit Findings
- 5.13Handling Client Misconduct: Whistleblowing
- 5.14Gifts and Hospitality: Undue Influence
- 5.15Personal Interests: Misuse of Client Information
- 5.16Module 2 Case Study 12 Questions
- 5.17Module 2 Case Study 22 Questions
- 5.18Module 2 Case Study 32 Questions
- 5.19Module 2 Case Study 42 Questions
- 5.20Ethical Responsibility and Decisions
- 5.21Ethical Responsibility in Accounting
- 5.22Creating an Ethical Culture
- 5.23Consequences of Unethical Behavior
- 5.24Ethical Decision-Making Process
- 5.25Ethical Responsibility to Stakeholders
- 5.26Ethical Challenges and Continuous Improvement
- 5.27What affects our ethics-based decisions?
- 5.28Understanding and Identifying Biases in Decision-Making
- 5.29Ethical Theories
- 5.30Module 2 Case Study 53 Questions
- 5.31Module 2 Case Study 63 Questions
- 5.32Module 2 Case Study 73 Questions
- 5.33Quiz Module 220 Questions
- Module 3: Professional Codes of Ethics15
- 6.1Module 3 Overview
- 6.2Explaining a Professional Code of Ethics
- 6.3Key Elements of the CPA Code of Professional Conduct
- 6.4Importance of the CPA Code of Professional Conduct
- 6.5Understanding Certification and Licensure
- 6.6Ethical Considerations in Certification and Licensure
- 6.7Analyzing how other Professional Codes of Ethics might be relevant
- 6.8Analyzing Ethical Challenges and Proposed Courses of Action
- 6.9Limitations of Ethical Standards in Complex Contexts
- 6.10Professional Liability and Indemnity
- 6.11Module 3 Case Study 12 Questions
- 6.12Module 3 Case Study 22 Questions
- 6.13Module 3 Case Study 32 Questions
- 6.14Module 3 Case Study 42 Questions
- 6.15Quiz Module 315 Questions
- Module 4: Disclosure, Whistleblowing, and Ethical Action10
- 7.1Module 4 Overview
- 7.2Introduction to Disclosure and Whistleblowing
- 7.3Importance of Appropriate Disclosure
- 7.4Recognizing When to Disclose
- 7.5Whistleblowing Procedures
- 7.6Protections for Whistleblowers
- 7.7Taking Ethical Action in Disclosure and Whistleblowing Situations
- 7.8Module 4 Case Study 13 Questions
- 7.9Module 4 Case Study 23 Questions
- 7.10Quiz Module 46 Questions
- Module 5: Professional Conduct & Disciplinary Processes6