Organizations and governments around the world are experiencing a crisis in leadership. Ethics violations and dilemmas are a common occurrence, but shifting workforce demographics have created a shortage of business leaders to face these dilemmas head-on. While ethics training is required by many states, the true value of the CPA license is in understanding how critically important ethical leadership is to one another, our organizations, and the public. This course will explore the basic tenants of ethical behavior and use real-world examples and disciplinary actions to explore the critical thinking errors that enabled these violations to unfold. A special focus will be placed on recent accounting standards updates and potential dilemmas that may arise from these changing requirements.
This course meets the professional standards and responsibility for CPE and PSR requirement for the state of Ohio, Ohio Board of Accountancy.
Upon successful completion of this course, participants will be able to:
- Analyze the impact of retirement on the shortage of business leaders and potential solutions to filling these voids.
- Identify and understand the most common ethical dilemmas faced by not only the CPA, but employees throughout the organization, and how dilemmas faced may be impacted by recent accounting standards changes.
- Understand key content from the AICPA Code of Professional Content and its relation to specific accounting standards.
- Examine critical thinking errors and their impact on the response to ethical dilemmas.
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