In this course, we will examine specific areas of the CPA code of professional conduct (“code”) and use case studies to highlight key learning objectives. This presentation will also introduce a critical thinking methodology that will be applied to an ethical decision-making framework. Finally, we will explore current events relevant to the professional to understand how to apply lessons learned to deepen our ethical decision-making framework.
The learning objectives of this course include:
- Understanding how we make decisions using tools such as the Heinz dilemma
- Understanding how our organizational culture affects our decision making process
- Applying a critical thinking methodology that will be applied to a relevant case study
The course will also explore current events relevant to the professional to understand how to apply lessons learned to deepen our ethical decision-making framework.
2.0 hrs of verifiable CPD (Certificate will be provided upon course completion)
- Program pre-requisites: There are no prerequisites for this course
- Advance preparation: None
- Delivery method: E-learning
- CPD/CPE credits: Participants will earn 2.0 professional development credits (hours)
StartCourse instructions and learning objectives
StartIntroduction Part 1: The Heinz Dilemma (6:53)
StartIntroduction Part 2: Definition of Ethics (1:34)
StartIntroduction Part 3: Code of Conduct (2:20)
StartIntroduction Part 4: Agenda (6:26)
StartModule 1: The firm, your team and you (12:37)
StartModule 1(a): Designing an ethical organization (5:35)
StartModule 1(b): The Trolley Problem (4:59)
StartModule 1(c): Designing an ethical team (9:04)
StartModule 1(d): The firm, your team and you: Self assessment (3:13)
StartModule 2: A critical thinking methodology (2:18)
StartModule 2(a): Six Hats and case study (8:31)
StartModule 2 (b): Case study discussion (6:02)
StartModule 3: Technology and ethics (10:51)
StartQualified assessment of learning objectives
Garth Sheriff, CPA, CA, CPA (Illinois), CIA, MAcc, is the founder of Sheriff Consulting (sheriffconsulting.com). We specialize in the design and delivery of assurance, accounting, and soft skill professional development courses. Sheriff Consulting strives to create a learning environment that is engaging, interactive, and effective.
Our courses are designed using the latest in communication research and current technical developments that affect our profession. This includes:
- Helping professionals navigate the most significant changes to the accounting and assurance standards in the last 40 years.
- Using current research to improve business communication skills such as working with diverse multigenerational teams.
- Understanding how transformative technology such as Blockchain and Artificial Intelligence will impact our profession.
Garth has worked as an assurance professional and learning provider for over 15 years.He has prepared and trained CPAs for key changes to the profession, including internal control documentation (SOX), Canadian Auditing Standards (CAS) and Canadian Standards on Review Engagements 2400 (CSRE 2400).
He earned a Master of Accounting and a Bachelor of Arts (Honours - Accounting) from the University of Waterloo, Canada. He is a member of the Chartered Professional Accountants of Ontario (CPAO), American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA).
Garth has also acted in various stage and film productions. He is a graduate in improvisation from The Second City and a member of ACTRA (the Alliance of Canadian Cinema, Television and Radio Artists