Ethics should be a black and white issue. However, if you ask most CPAs, they would say ethics is a very gray area. Why is this? It seems like at least once a month there is an article written in the Wall Street Journal about someone committing fraud to big corporations failing in their corporate governance responsibilities. We will discuss real-world cases such as Wells Fargo, Theranos, and the most current case of ethics violations in the news. Also, we will debate this topic – ethical considerations and webinars, webcasts and self-study. At times during this session, we will put a humorous twist in our discussion of ethics.
Course ID: 50SHADES
Ethics: 50 Shades of Gray
Learning Objectives
- Describe components of an ethical environment
- Interpret the role of the partners/board of directors in developing an ethical firm/corporate culture
- Compare and contrast “duty of care” and “duty of loyalty” as it relates to the partners/board of directors
- Discuss the Principles of the AICPA’s Principles of Professional Conduct
Major Topics
- Discussion of real-world cases like Wells Fargo, Theranos, and the most current case of ethics violations in the news
- Using humor to compare and contrast ethical decision making
Who Should Attend
CPAs and accountants in public practice, business and industry and higher education
Fields of Study
Behavioral EthicsPrerequisites
None