This course is designed with information from actual "ripped from the headlines" ethics cases. Most of these cases are on the extreme end of ethical misdeeds but there's a lot that can be learned about "doing the right thing" from examining these cases. An ethical decision-making model will be presented in relation to each case.

Ethical decision-making models generally fall into two categories: step-by-step models and lens models. Step-by-step models generally give you steps to work through that will help lead you to an ethical decision. For example, the AICPA Conceptual Framework and the PLUS model are both a step-by-step approach. Lens models attempt to give you a big picture view of how ethical decisions are made. Learning more about how one can view an ethical decision through a lens model allows you to evaluate the situation from a high-level perspective in order to make the best decision possible.

The key to utilizing an ethical decision-making model is appreciating how they each may be useful depending on the circumstances. By better realizing what is needed in a given situation, you can do a better job of choosing the right decision-making model to address necessary issues.

At the end of this course, participants will 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

Newly licensed Virginia CPAs (1-2 years); Virginia CPAs needing a refresher on laws, regulations and policies that govern the profession