Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Courses in professional accounting and applied business ethics often have a compliance orientation which focuses on the legal and professional regulations governing conduct. This course is different in that it focuses on developing awareness of the ethical dimensions and questions embedded in some of the situations faced by accountants in our 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.
The course will explore at an introductory level some of the key moral questions in professional accounting and applied business ethics, 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?
Topics Include:
| Topic | Description |
|---|---|
| Obligations of a Professional and Employee |
|
| Business Ethics |
|
| The Purpose of Business |
|
| Case Study: The Rise and Fall of Arthur Anderson |
|
NOTE: No updates or changes were made to the 2024 version of this course. If you completed the course in 2023, please be advised the 2024 course material has not changed. If you have any questions, please contact pdevents@cpaontario.ca.
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Key Takeaways
By the end of this course, participants should be able to:
- Describe what characterizes a professional
- Describe issues to consider in "whistleblowing".
- Describe basic approaches to moral philosophy, theories of business purpose, and the responsibilities of business management.
- Explain the ethical dimensions of "corporate social responsibility".
- Explain the psychological process for individual moral decision making and some of the cultural factors which influence individual moral decisions.
- Consider how psychological and cultural factors may influence their own ethical behavior.
Who Will Benefit
This course will benefit anyone seeking an understanding of ethical behavior within large corporations / firms, or who wishes to enhance their personal ethical awareness as a CPA.
Disclaimer
The views expressed in the course are non-authoritative and have not been formally endorsed by CPA Ontario and do not reflect the views of CPA Ontario. The information included in the course is for general information purposes only.
CPA Ontario, the presenters and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use or application of or reliance on this material.
How to Access the Course
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.