Course Description

This course will examine specific areas of the CPA code of professional conduct (“code”) and use case studies to highlight key learning objectives. This presentation will also introduce a critical thinking methodology applied to an ethical decision-making framework. Finally, we will explore events relevant to the professional to understand how to apply lessons learned to deepen our ethical decision-making framework.

Learning Objectives

After completion of this course, participants will be able to:

  1. Identify components of ethics in the Code of Conduct.
  2. Discuss how organizational culture affects judgment and decision making.
  3. Examine how people make decisions about ethical dilemmas.
  4. Apply critical thinking methodology to a relevant case study.
  5. Describe how artificial intelligence can shape decision-making.


NASBA Program Information

  • Program Level: Basic
  • Prerequisites: None
  • Advance Preparation: None
  • Delivery Method: QAS Self Study
  • Field of Study: Behavioral Ethics
  • Credits: 2.0 CPE Hours
  • Enrollment Period/Expiration Date: One year from date of enrollment
  • Date of Last Program Review/Update: March 28, 2024
  • Refund Policy/Complaint Resolution Policy: Our policies can be found in our FAQ.
  • Registration & Attendance: To register for this course, please click the "Enroll Now" button. Full attendance and completion of all course materials are required to receive CPE credit.


Sheriff Consulting is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

Course Curriculum

    1. Instructions for QAS Self Study

    2. Course Overview

    1. Introduction Part 1: The Heinz Dilemma

    1. Introduction Part 2: Definition of Ethics

    1. Introduction Part 3: Code of Conduct

    1. Introduction Part 4: Agenda

    2. Review Question #1

    1. The firm, your team and you