Ethical Decay (Video) (Course Id 1290)

• Who is this course for?
  This course is intended for anyone needing Continuing Professional Education (CPE), including CPAs, accountants, and other professionals seeking to maintain ethical awareness.

• What is this course about or what problem does this course solve?
  The course addresses how individuals, even well-meaning professionals, can become susceptible to unethical behavior due to psychological and situational influences.

• How can the knowledge from this course be used?
  Learners can use this knowledge to identify ethical dilemmas, recognize internal rationalizations, and avoid unethical decisions in their professional and personal lives.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  It is crucial because it enhances awareness of behavioral ethics, helping professionals maintain integrity and prevent ethical lapses that could damage careers or organizations.

• When is this course relevant or timely?
  This course is always timely, especially in light of recurring corporate scandals and ethical breaches, with its latest revision in March 2024 ensuring current relevance.

• How is a course like this consumed or used?
  The course is delivered as a QAS Self Study video and text format, requiring completion of a final exam with a 70% passing score to earn CPE credit.

Why do good people do bad things? We all automatically default to “I’d never do that” as an instinctive reaction to all those highly publicized stories about corporate malfeasance. However, the reality is, many of those involved in these situations had the exact same perspective as you do now before they found themselves in trouble.

In this course, we look at our own susceptibility to engage in unethical actions, behaviors, and decisions. It’s a shockingly slippery slope that anyone can fall into under the right circumstances. Learn to recognize our own infallible human characteristics to help avoid regretting the decisions we make.

Video - NASBA QAS - Text - NASBA Registry - 1290

Course Learning Objectives

• Learn to recognize situations that unwittingly cause us to set aside our morals
• Identify ethical dilemmas in our everyday, they are all around us whether we know it or not
• Recognize how the human mind can recharacterize situations to allow us to rationalize unethical behavior and/or decisions

Chapter 1 - Ethical Decay

Chapter 1 Review Questions

Glossary