The accountant is routinely confronted with business decisions that can be difficult to resolve without a firm grounding in the relevant ethical frameworks. This ethics CPE course outlines the decision processes that can be followed to clarify how problem areas can be resolved. The CPE ethics course also summarizes the main bodies of thought that are most likely to apply to the circumstances of the accountant.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Describe the beneficial effects of having a strong sense of ethics.
Specify the reporting structure for the entities that establish accounting governance.
Describe the various principles contained within the AICPA Code of Professional Conduct.
Describe the tenets of ethical relativism.
Specify the differences between deontology and consequentialism.
Explain how the difference principle can be applied to real-world situations.
Describe the various theories associated with corporate social responsibility.
Specify the measurements that can be linked to corporate social responsibility reporting.
Major Topics
The Nature of Ethics
Accounting Governance
The AICPA Code of Professional Conduct
The Universal Nature of Ethical Rules
Kohlberg's Stages of Moral Development
How to Make Ethical Decisions
Corporate Social Responsibility
Ethical Rationalizations
