2023 Ethics – Ethical Transgressions 2023: Tales of Corruption (November 17-Virtual)

Tales of Corruption:  This course is designed with information from actual “ripped from the headlines” ethics cases. Most of these cases are on the end of ethical misdeeds, but a lot can be learned about “doing the right thing” from examining these cases. An ethical decision-making model will be presented for each case. The key to utilizing an ethical decision-making model is appreciating how each may be useful depending on the circumstances. By better realizing what is needed in a given situation, you can better choose the right decision-making model to address necessary issues. This course has been approved by the Virginia Board of Accountancy (VBOA) to fulfill your 2022 ethics requirement.

After completing this course, participants should be able to:

• Evaluate small ethical breaches and their potential to escalate
• Recall the American Institute of CPAs (AICPA) Code of Professional Conduct when faced with ethical dilemmas
• Categorize the elements of pressure, opportunity, and rationalization in relation to fraud
• Define an ethical problem, identify, and evaluate solutions, and determine the best course of action
• Recognize the building blocks of a strong ethical culture