Psychological safety exists when we feel comfortable and expected to speak up and speak out. To say I don’t know, I disagree, I made a mistake, I need help. When CPAs face ethical dilemmas, they are better able to navigate ethical behavior and ethical decisions if they work in relationships, teams, and organizations where psychological safety exists. 

This course outlines the principles for ethics for CPAs and explains the key elements of psychological safety. Through cases and examples, the course offers ideas for promoting and improving psychological safety that you can apply in your workplace.