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

• 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?
• Accounting case studies will be presented, including the collapse of German financial services company, Wirecard.  

Course Description 
This course focuses on developing awareness of the ethical dimensions and questions embedded in 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 studies. This course will benefit anyone seeking an understanding of ethical behaviour within large corporations/firms, or who wishes to enhance their personal ethical awareness as a CPA. 

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

• 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
• Describe some psychological and organizational influences that negatively impact professional objectivity
• Reflect on how psychological and cultural factors influence ethical behaviour

Content 
Topics include:

• Psychological influences of individual ethical decision making
• Sociological and cultural influences on decision making
• Various theories and ethical issues concerning stakeholder management, corporate social responsibility, and ESG reporting
• Business ethics case studies, including the collapse of Wirecard.

Applicable For 
CPAs working in large organizations or for general interest. 

What to Expect

•  Two emails will be sent from CPA Manitoba following your registration: one to confirm your order and one including information on how to access the course through your Learning Hub.
• Once sent, these emails can also be found in the Communication tab of your CPA Manitoba Member Portal.
• Course materials, links and credentials can be found in your Learning Hub no less than two business days prior to the seminar.
• 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.
• Live webinars have varying levels of expected interaction, with many requiring webcam and microphone capabilities. 
  
  If you have concerns about the interaction required for this course or any other questions about this course, please email [email protected].  
  
  CPA Manitoba PD Terms and Conditions: https://cpamb.ca/pd/pd/Terms-and-Conditions.aspx
  For questions regarding this course, including registration and access, email [email protected].