*** VEUILLEZ NOTER que puisque cette formation est offerte en anglais seulement, les détails s’y appliquant n’ont pas été traduits.   

The course will explore  some of the key moral questions in professional accounting and applied business ethics at an introductory level, including:

• What does it mean to be a “professional accountant”?  
• What are the ethical issues involved in “whistleblowing”?
• How do we make ethical decisions and how does corporate culture influence our decisions?
• What are some of the ethical issues involved with corporate social responsibility and environment, social and governance (ESG) reporting? 

One of the iconic accounting ethics case studies will be presented: the rise and fall of the accounting firm, Arthur Anderson.

Course description

This course focuses on developing awareness of the ethical dimensions and questions embedded in the situations faced by accountants in the current business context. Exploration of these ethical dimensions will include insights from moral philosophy, moral / behavioral psychology, and analysis of a relevant case study:  the fall of accounting firm Arthur Anderson. This course benefits individuals seeking an understanding of ethical behavior within large corporations / firms, or who wishes to enhance their personal ethical awareness as a CPA.

Price: $175.00

Verifiable Hours: 3.50

Ethics: 3.50

Learning objectives

By the end of this course, participants should be able to:

• Define what characterizes a professional
• Analyze issues to consider in “whistleblowing”
• Describe basic approaches to moral philosophy, theories of business purpose, and the responsibilities of business management
• Describe the ethical dimensions of “corporate social responsibility”
• Describe the psychological process for individual moral decision making and some of the cultural factors which influence individual moral decisions.
• Reflect on how psychological and cultural factors influence ethical behavior
  
  

Content

Topics include:

•  Obligations of a professional and employee
  o What is a professional?
  o Whistleblowing
  
  
•  Business Ethics
  o Moral philosophy and theories
  o Ethical decision-making process
  o Corporate culture
  o Reflective questions
  
  
•  The purpose of business
  o The history of the corporation
  o Shareholder capitalism
  o Stakeholder capitalism
  o Corporate social responsibility and ESG reporting
  o Reflective questions
  
  
•  Case study: The Rise and Fall of Arthur Anderson
  o Androids
  o The evolution of the audit firm
  o Enron

Prerequisites 

None

Applicable for

CPAs in corporations / firms or for general interest.

Course provider

Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works around you.

Delivery format

Participants view recorded videos while following along with the course material provided. This self-study course allows the user to save their progress and return to continue later.

Course access

Once purchased, CPA PRO sessions can be accessed via the Learning Hub in your CPA New Brunswick member portal. Please click HERE for more details. Sessions will be available for 180 days post-purchase.

There are no cancellations or transfers available for any CPA PRO courses.

Recording CPD hours

CPD hours will not automatically be credited to your member profile. You are welcome to manually record your CPD hours on in your online member profile or track your CPD in any other manner you see fit to suit your needs.