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Behavioral Ethics

Course Description

While ethics training is required by many states, the true value of the CPA license is in understanding how critically important ethical behavior is to one another, our customers, our firms, and the public. This course will examine, using real disciplinary cases, what went wrong with the behavior of other CPAs in the profession. We will explore the basic tenants of ethical behavior, provide our standard of conduct, and then apply those standards to the real world.


Francis X. Ryan, CPA, CGMA, MBA

Frank Ryan, CPA, CGMA, MBA, is the president of F.X. Ryan & Associates, which specializes in lean systems implementations, activity-based costing, strategic and operational risk analyses, and corporate governance evaluations. Frank serves and has served on numerous boards of publicly traded companies and nonprofit organizations. In 2008, he was elected chairman of the board of Good Shepherd Center. Frank has served as chairman of the audit committees of two publicly traded companies, and he’s the current audit committee chairman of a major nonprofit organization in Maryland. Frank is an acclaimed author on activity-based costing, lean systems, and enterprise risk, and he lectures for numerous state and national organizations. Currently, he’s a Western CPE conference instructor, self-study author, and webcast presenter.

Frank graduated summa cum laude from Mount St. Mary’s College and received his MBA from the University of Maryland in 1977.

A retired Marine reserve colonel, he was recalled to active duty out of retirement in 2004 and served with Multi-National Force—Iraq until June 2005. Before retiring, Frank served during Operation Enduring Freedom and spent time in Afghanistan with the Joint Forces Special Operations Command. His personal military decorations include three Legions of Merit, the Bronze Star Medal, the Defense Meritorious Service Medal, the Navy Commendation Medal, and the Army Commendation Medal. Frank's military expertise includes special operations, civil affairs, and economic warfare.

Course Specifics

Behavioral Ethics
Feb 25, 2015

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-E-00881-15-O
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion, participants will be able to:

  • Identify critical thinking errors as they relate to ethical dilemmas
  • Recognize the professional code of ethics and conduct
  • Recognize the new AICPA Ethics Codification
  • Determine the impact of ethical and unethical conduct on our profession
  • Identify the common types of fraud in business and the red flags of fraud

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