Insights into CPA Ethics Violations, Professional Standards, and Best Practices from Real-World Disciplinary Cases.
This course delves into the critical lessons learned from recent CPA discipline committee hearings, focusing on the ethical and professional standards expected of Chartered Professional Accountants (CPAs). Through a detailed examination of eight real-world cases, participants will gain a deep understanding of how ethical lapses and misconduct can arise in the accounting profession and the significant consequences that follow.
Each case provides valuable insights into different types of violations, ranging from fraud and false reporting to the mishandling of audits and internal ethical breaches at large firms like PWC and Deloitte. The course emphasizes the importance of adhering to the CPA Code of Conduct, maintaining integrity in financial reporting, and the role of internal controls in preventing professional misconduct. Attendees will also learn how whistleblowing and internal investigations play a crucial role in uncovering unethical practices.
The eight cases include:
Through these case studies, participants will be equipped to recognize warning signs of potential ethical violations, understand the disciplinary processes that follow such breaches, and implement best practices in their own accounting work to uphold the highest professional standards. Whether you're an individual CPA or part of a large firm, this course will offer practical tools and strategies for ensuring compliance with ethical guidelines and fostering a culture of accountability and transparency within the profession.
In addition to the analysis of specific cases, this course also provides guidance on navigating the disciplinary process, the importance of continuing professional development (CPD), and the long-term implications of losing public trust in the accounting field. Through these lessons, accountants can proactively safeguard their reputation, protect their clients, and contribute to the overall integrity of the profession.
Topics List:
Chartered Professional Accountant
Brian Anderson, CPA, has more than 15 years of experience in accounting, taxation, and business advisory services, with particular expertise in partnership structures and professional service firms. Since obtaining his CPA designation, he has developed extensive practical knowledge across a broad range of accounting matters, including partnership taxation, adjusted cost base (ACB) calculations, GST/HST compliance, financial reporting, and business structuring. Brian has advised on all stages of the partnership lifecycle, from initial formation and ownership structuring through partner admissions and withdrawals, to partnership dissolutions and reorganizations. His experience includes helping businesses evaluate the use of corporations, holding companies, management corporations, and other related entities within partnership arrangements to achieve commercial and tax objectives. He holds a degree in Accounting with a minor in Law from Toronto Metropolitan University (formerly Ryerson University). In addition to his professional expertise, Brian has developed a global perspective through his exposure to international business practices, including time spent in Japan studying different approaches to business operations and governance.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
