Welcome to "Ethics: The Pressure is Real," a course designed to equip Professional Accountants with enhanced ethical awareness to navigate complex workplace pressures. In the demanding world of professional accounting, ethical dilemmas are not just theoretical; they are a daily reality that can challenge even the most seasoned professionals.

This course begins by exploring insights from studies on workplace pressure, particularly those faced by CFOs. You will gain an understanding of how widespread the pressure to manipulate financial results can be and learn about the delicate balance between short-term gains and long-term organizational sustainability. We delve into contextual factors influencing CPAs' responses to pressure, addressing not only professional expectations but also personal and organizational pressures, drawing on concepts like moral disengagement and the obedience trap.

We specifically examine key topics such as:

• The importance of supporting an ethics-based culture within organizations.
• Strategies for pushing back against undue influence and communicating effectively.
• Understanding and mitigating both external and internal threats to independence and objectivity, including self-interest and various biases.
• How to apply ethical theories (consequentialism, deontology, virtue ethics) to resolve dilemmas.
• Distinguishing between accounting problems and ethical challenges, and identifying root causes.
• Recognizing and addressing implicit biases such as anchoring and confirmation bias.
• The critical role of individual choices in upholding professional standards and public perception.

By the end of this course, you will be better prepared to:

• Enhance your awareness of ethical dimensions in professional situations.
• Formulate ethical intentions and align your behavior with professional standards.
• Effectively analyze and address ethical conflicts using structured frameworks.
• Reinforce your commitment to integrity and lead by example in maintaining the reputation of the accounting profession.

This course is your guide to fortifying your ethical compass, ensuring you can confidently uphold the highest standards of integrity in all professional endeavors.