Unethical behavior can ruin professional careers. It can also result in fines, penalties, or even a loss of licensure. This course focuses on the moral dilemmas regularly faced by those that work in either public accounting or industry and how to make the most ethical decisions.
Course Highlights:
- Introduction to the concept of ethics
- Examples of handling personal and professional moral dilemmas
- Suggested steps in making ethical decisions
- The importance role that ethics in internal controls needed to achieve organizational objectives
Prerequisites
No advanced preparation or prerequisites are required for this course.
Designed for: Public and industry accountants at all levels interested in general ethics.
Learning Objective
- Identify and describe the foundation of ethical behavior.
- Recognize and analyze moral and ethical dilemmas faced in day-to-day situations.
- Explore and explain important principles underlying ethical decision-making.
Last updated/reviewed: March 15, 2024
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Jennifer Louis
CPA, President of Emergent Solutions Group LLC
INTRODUCTION AND OVERVIEW
- Learning Objectives for General Ethics for Business Professionals 0:58
- Introduction to the Concepts of Ethics 17:22
- Business Ethics 14:59
- Culture of Integrity and Accounting Ethics 14:13
- Theory of Moral Development 13:22
- Behavioral Justification and Ethics Recap 16:05
- The Importance of Ethics in Internal Controls 7:49
- Role of the AICPA and SEC 7:57
- The Dilemma of Fiduciary Duty 2:50
- CPA Responsibilities 4:58
CONTINUOUS PLAY
SUPPORTING MATERIAL
- Slides: General Ethics for Business Professionals PDF
- General Ethics for Business Professionals Glossary/ Index PDF
REVIEW AND TEST
- REVIEW QUESTIONS quiz
- FINAL EXAM exam
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