This interactive ethics course moves beyond memorizing rules and focuses on the real decisions CPAs face in public practice, industry, government, and nonprofit organizations. Using practical case studies drawn from forensic accounting, CFO leadership, and fraud investigations, participants will learn how to apply the AICPA Code of Professional Conduct when facing management pressure, financial reporting concerns, fraud indicators, and emerging AI-related risks. Attendees will leave with a practical decision-making framework they can use immediately in their professional roles.
Course ID: ETLFA
Ethics Through the Lens of a Forensic Accountant
Learning Objectives
By the end of the course, participants will be able to:
- Indicate how to apply the AICPA Code of Professional Conduct to real business situations.
- Recognize ethical threats and safeguards. Identify fraud indicators that create ethical obligations.
- Select appropriate responses to management pressure.
- Recognize emerging ethical risks involving AI and digital records.
- Recall how to apply ethical decisions in a defensible manner.
Major Topics
- Why do good people make bad decisions?
- The AICPA Code of Professional Conduct in plain English.
- Case Study: The nonprofit CFO dilemma Fraud indicators every CPA should recognize. AI, Automation, and ethical responsibility.
- A decision framework CPAs can use tomorrow to make ethical decisions.
Who Should Attend
This ethics course is for accountants in public practice, industry, nonprofits, and government- everyone from entry-level to experienced managers.
Fields of Study
Behavioral EthicsPrerequisites
None