Dates and location
Hours
Dates and location
Hours
Description
While CPAs are typically trusted with safeguarding the integrity of financial practices, some misuse their expertise and access to financial data to engage in fraudulent, unethical and illegal behavior. This recording from the June 2025 Ethics Conference will explore real-life examples, which will highlight the various factors that contribute to fraud among CPAs, including pressure, opportunity and rationalization (otherwise known as the fraud triangle), and examine the potentially devastating consequences for businesses, individuals and the community at large.
In addition, CPAs often face situations that test their moral compass, from conflicts of interest to pressure to manipulate or alter financial outcomes. As a forensic accountant, Jennifer Lynch covers several real-life examples encountered in her career. This session will provide practical strategies for identifying ethical dilemmas, understanding professional responsibilities, and implementing safeguards to uphold ethical standards.
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Key Takeaways
Upon completion of this course, learners will:
- Gain insight into the red flags of fraudulent activities committed by CPAs, the ethical dilemmas faced by CPAs and why they may be motivated to commit fraud, and the measures that can be implemented to prevent and detect fraud, including whistleblower policies and strong internal controls.
- Learn how to recognize and prevent ethical breaches, manage pressures from clients or employers, and make decisions that align with their professional values.
- Learn the best practices for developing a personal code of ethics, maintaining objectivity, and seeking guidance from other professionals and/or regulatory bodies when necessary.
Who Will Benefit
All CPAs and finance professionals.
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 if 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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Speaker(s)
Jennifer Lynch holds a part-time position as a professor in York University's Masters of Financial Accountability program, teaching Earnings Management and Forensic Accounting and Corporate Responsibility and Ethics. She also teaches forensic accounting workshops and seminars for CPA Ontario. When she is not teaching, she is the President and Principal of her own Forensic Accounting firm. She is also an experienced presenter and has several publications.