A Threats and Safeguards Approach to Ethical Decision Making (Live Webinar)
Overview
As CPAs, each of us has a responsibility to live up to our obligations under the CPABC Code of Professional Conduct. These obligations are embodied in the Fundamental Principles governing conduct. In this workshop, we’ll explore situations in our professional roles that involve ethical challenges and examine how these can pose threats to our compliance with the Fundamental Principles. We’ll also determine how these threats can be mitigated, through examining the relevant Rules and applicable Guidance in the CPA Code, and determining relevant safeguards.
Advisory: As this is a highly interactive workshop, participants will need to have access to audio and video capabilities (mic and camera) in order to participate in the breakout rooms and chat.
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Course Description
Regardless of your specific role as a CPA, your employer and/or clients have high expectations of your ability to address ethical challenges, such as those that are driven by:
- changing social norms
- complexity of the work environment
- technology and misinformation
- inherent bias and the impact on objectivity
- pressure from clients and employers
- inducements, including bribery and corruption
- climate change
- money laundering risks
In this session, you will be guided through a systematic process to:
- collaboratively explore the issue,
- evaluate the situation in the context of the Fundamental Principles, and
- use the CPA Code to plan how to manage and address challenges through appropriate safeguards
Applicable for
Learning Objectives
- explain the expectations for ethical leadership by CPAs and relate these to the fundamental principles in the CPA Code
- identify threats to compliance with the fundamental principles
- recognize situations where threats are likely to be encountered in their work roles
- evaluate the level of threats and determine appropriate safeguards to mitigate threats
- develop implementation strategies
Content
- a refresher of the Fundamental Principles in the CPA Code of Professional Conduct
- the value of, and expectations for, ethical leadership
- identifying threats to compliance with the Fundamental Principles
- recognizing situations where threats are encountered
- evaluating the level of threats and determining appropriate safeguards to mitigate threats
- implementation strategies to follow through
Course Dates & Registration
Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
- 4
- CPD Hours
- 4
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
A Threats and Safeguards Approach to Ethical Decision Making (Live Webinar)
- 4
- CPD Hours
- 4
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Overview
As CPAs, each of us has a responsibility to live up to our obligations under the CPABC Code of Professional Conduct. These obligations are embodied in the Fundamental Principles governing conduct. In this workshop, we’ll explore situations in our professional roles that involve ethical challenges and examine how these can pose threats to our compliance with the Fundamental Principles. We’ll also determine how these threats can be mitigated, through examining the relevant Rules and applicable Guidance in the CPA Code, and determining relevant safeguards.
Advisory: As this is a highly interactive workshop, participants will need to have access to audio and video capabilities (mic and camera) in order to participate in the breakout rooms and chat.
|
|
Course Description
Regardless of your specific role as a CPA, your employer and/or clients have high expectations of your ability to address ethical challenges, such as those that are driven by:
- changing social norms
- complexity of the work environment
- technology and misinformation
- inherent bias and the impact on objectivity
- pressure from clients and employers
- inducements, including bribery and corruption
- climate change
- money laundering risks
In this session, you will be guided through a systematic process to:
- collaboratively explore the issue,
- evaluate the situation in the context of the Fundamental Principles, and
- use the CPA Code to plan how to manage and address challenges through appropriate safeguards
Applicable for
Learning Objectives
- explain the expectations for ethical leadership by CPAs and relate these to the fundamental principles in the CPA Code
- identify threats to compliance with the fundamental principles
- recognize situations where threats are likely to be encountered in their work roles
- evaluate the level of threats and determine appropriate safeguards to mitigate threats
- develop implementation strategies
Content
- a refresher of the Fundamental Principles in the CPA Code of Professional Conduct
- the value of, and expectations for, ethical leadership
- identifying threats to compliance with the Fundamental Principles
- recognizing situations where threats are encountered
- evaluating the level of threats and determining appropriate safeguards to mitigate threats
- implementation strategies to follow through
Course Dates & Registration
Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Laura Friedrich, FCPA, MSc, is the executive director of a professional research and education firm with over 25 years of experience conducting projects worldwide. The firm helps build institutional capacity and develops strategic governance and ethics guidance for established and emerging professional and regulatory organizations. Laura frequently authors and presents on topics such as the impact of disruptive technology on professional ethics; sustainability and capacity development, with a focus on the future of professions. Laura is a former Technical Advisor to the International Ethics Standards Board for Accountants and chairs CPABC’s Bylaws Committee.