Overview
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Learn about the key ethical issues facing accountants and financial controllers, as well as frameworks to help you stay above reproach in financial matters.
Syllabus
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Introduction
- The purpose of accounting ethics
- Differing between ethics, values, and beliefs
- Defining ethics within accounting
- Objectivity, transparency, and accountability
- Differing between legal and ethical choices
- Ethics for an accountant (code of conduct)
- Ethics through legal structure
- Ethics within corporate culture
- Professional competency
- Professional accountability
- Ethical consideration and code of conduct
- Internal controls and audit
- Framing corporate governance
- Boards of directors and board committees
- Expanding role of governance
- Nonprofit and public sector governance
- Ethics in practice: Advice for next steps
