Welcome to Ethics for Accounting Professionals

Introduction to Ethics for Accounting Professionals

Module 1 Overview

Differentiating Ethics and Morals

Defining Ethics and Morals

Key Distinctions Ethics vs Morals

Relevance of Ethics and Morals to Accounting Professionals

Recognizing Ethical Issues and Dilemmas

Analyzing Ethical Issues and Dilemmas

Ethics as a Cornerstone of Accounting

Ethical Leadership in Accounting

Ethical Considerations and Ethical Accounting Practices

Introduction to Ethics Case Study

Quiz Module 1

Module 2 Overview

Importance of Ethical Behaviour

Maintaining Public Trust and Professional Reputation

Legal and Regulatory Compliance and The CPA Code of Professional Conduct

Conflicts of Interest and Decision-Making and Integrity

Risk Management and Fostering a Culture of Ethics

Sustainability and Long-Term Success and Professional Development and Accountability

Financial Reporting Integrity: Pressures from Management

Confidentiality: Reporting Fraud

Conflicts of Interest: Advising Competing Clients

Tax Planning: Legal vs. Ethical Boundaries

Pressure to Alter Audit Findings

Handling Client Misconduct: Whistleblowing

Gifts and Hospitality: Undue Influence

Personal Interests: Misuse of Client Information

Module 2 Case Study 1

Module 2 Case Study 2

Module 2 Case Study 3

Module 2 Case Study 4

Ethical Responsibility and Decisions

Ethical Responsibility in Accounting

Creating an Ethical Culture

Consequences of Unethical Behavior

Ethical Decision-Making Process

Ethical Responsibility to Stakeholders

Ethical Challenges and Continuous Improvement

What affects our ethics-based decisions?

Understanding and Identifying Biases in Decision-Making

Ethical Theories

Module 2 Case Study 5

Module 2 Case Study 6

Module 2 Case Study 7

Quiz Module 2

Module 3 Overview

Explaining a Professional Code of Ethics

Key Elements of the CPA Code of Professional Conduct

Importance of the CPA Code of Professional Conduct

Understanding Certification and Licensure

Ethical Considerations in Certification and Licensure

Analyzing how other Professional Codes of Ethics might be relevant

Analyzing Ethical Challenges and Proposed Courses of Action

Limitations of Ethical Standards in Complex Contexts

Professional Liability and Indemnity

Module 3 Case Study 1

Module 3 Case Study 2

Module 3 Case Study 3

Module 3 Case Study 4

Quiz Module 3

Module 5 Overview

Steps of Professional Conduct and Disciplinary Processes

Components of Professional Conduct and Disciplinary Processes

Thank You

Module 5 Case Study 1

Quiz Module 5