Professional and Applied Ethics for Canadian CPAs

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.

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/behavioural psychology, and analysis of a relevant case study:  the fall of accounting firm Arthur Anderson. This course benefits individuals seeking an understanding of ethical behaviour 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 behaviour

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

Presented by PD Partner: CPA Pro

What to Expect

  • An email will be sent from CPA Manitoba to the participant within two business days of registration. The email will include information on how to access the course along with the necessary login credentials. 
  • Once sent, the email will also be found in your Account Communication tab of the CPA Manitoba Member Portal.
  • This course is designed for participants to view while following along with the course material provided. 
  • This self-study course allows the user to save their progress and return to continue later.


Registration is for this course is open until March 31, 2024 and should be completed by August 31, 2024, after this time, access to the course will no longer be available.

To receive a certificate, participants must complete a quiz at the end of the course. Unlimited quiz attempts are available until the passing grade of 70% or better is achieved. After this you will no longer have access to the quiz.
When
1/1/2024 - 3/31/2024

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