Building an Ethical Culture: Strengthening Your Ethical Backbone

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Overview

Ethical behavior is essential to building trust and credibility in the accounting profession. However, creating and sustaining an ethical workplace culture requires more than simply knowing the rules-it demands reflection, intentional practice, and alignment with organizational values. This two-hour course equips finance and accounting professionals with tools to bridge the gap between theoretical ethics and real-world application. Through academic research, guided reflection, and practical case examples, participants will examine how to bring the principles of a code of ethics to life. Topics include the evolving motivations behind ethical business conduct, the structure and application of the AICPA Code of Professional Conduct, and the role of social responsibility in shaping corporate behavior.

Objectives

Analyze the connection between ethical culture and long-term financial performance
Summarize trends in ethical motivation based on recent professional research
Describe the structure and key components of the AICPA Code of Professional
Conduct
Apply the four-step conceptual framework approach to ethical decision-making
Define social responsibility and its role in fostering ethical organizational behavior
Identify strategies and activities that promote a culture of ethics and accountability

Highlights

Ethical Issues over the years
Types of Business Ethics Issues
Structure and application of the AICPA Code of Professional Conduct
Role of social responsibility in shaping corporate behavior
Factors For Evaluating Ethics
Ethics 101 and Decision Making
Profiling Ethical Culture

Designed For

All accounting, audit, finance and operational professionals

Prerequisites

Basic understanding of professional standards and ethical principles

Preparation

None

Notice

Your webinar can be accessed via https://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.

Fees

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

Lynn Fountain, CGMA, CRMA, MB, AICPA

Leader Bios

Lynn Fountain, CGMA, CRMA, MB, AICPA

Lynn Fountain, CGMA, CRMA, MBA

Lynn Fountain has over 45 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Lynn has held two Chief Audit Executive (CAE) positions for international companies. In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees. The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss.Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials.

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