Course ID: 50SHADES

Ethics: 50 Shades of Gray

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.

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 Ethics



Business Learning Institute

CPE Credits


This course is available for your group as:


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