Professional and Applied Ethics for Canadian CPAs

CPD Hours: 4 | Ethics Hours: 4

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Professional and Applied Ethics for Canadian CPAs
Professional and Applied Ethics for Canadian CPAs

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Summary

     

    Overview:

    The course explores 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 / 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 wishes to enhance their personal ethical awareness as a CPA.​ 

     

     

    Course Content:

    In this course, you will gain knowledge about the following topics: 

    • 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 

     

    Learning Objectives:

    By the end of this course, you 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 

     

    Who Will Benefit: 

    All accounting and finance professionals in corporations or firms as well as for general interest. 

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