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

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 wish to enhance their personal ethical awareness as a CPA.

Applicable for:
CPAs in corporations/firms or for general interest

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
The topics in this seminar include:

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

Seminar Leader: Ken Lewchuk 

Presented by PD Partner: CPA Pro

What to Expect

•  This is a Live Virtual Seminar where class size has been limited to allow for an interactive learning environment. 
• This seminar will not be recorded.
• Course materials, links and credentials will be emailed to you two business days before the seminar. Once sent, the email will also be found in your Account Communication tab of the CPA Manitoba Member Portal. 
• Live webinars have varying levels of expected interaction, and some may require webcam and microphone capabilities – if you have concerns about the interaction required for this course, please email [email protected]

CPA Manitoba PD Terms and Conditions