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Speaking Truth to Power: An Ethical Imperative for CPAs

Master the art of professional dissent and build a culture where integrity thrives even under pressure.

Created byAnna Stuart, FCPA, FCMC, ACC
BeginnerUpdated Aug 13, 2026

What You'll Learn

  • check_circleIdentify the five fundamental ethical principles for professional accountants.
  • check_circleExplain the types of power that can get in the way of speaking up
  • check_circleAssess situations to identify how to speak up effectively
  • check_circleUse skills for speaking up effectively
  • check_circleApply practices for creating a speak-up culture
  • check_circleMore confidently speak up in the face of an ethical dilemma

About This Course

For CPAs, speaking up is not optional. It flows directly from the profession's ethical principles — integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour — and from the duty to protect the public interest. Staying silent in the face of known risk is not neutral; it is a professional responsibility left unmet. Yet when faced with speaking truth to power, many CPA’s struggle.

This course equips participants with the insight and practical tools required to speak truth to power with professionalism and effectiveness. It addresses both sides of the conversation: how to speak up when something needs to be said, and how to listen up — creating the conditions in which others can and do raise concerns with you.

Participants will learn why silence occurs, how to recognize what is getting in the way of speaking up, how to speak to power effectively, and how to lead so that candour becomes culture.

Course Content

4 activities • 3 videos • duration: 1h 58m

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Foundations of Ethical Decision Making1 videos • 1 quiz • 33 min
  • videocamFoundations of Ethical Decision Making
    Duration 33:40
  • quizFoundations of Ethical Decision Making Quiz
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Psychology and Culture of Speaking Up1 videos • 1 quiz • 19 min
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Practical Tools for Speaking and Listening Up1 videos • 1.1 hours
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Final Assessment1 quiz

Your Instructor

Anna Stuart, FCPA, FCMC, ACC

FCPA, FCMC, ACC

menu_book11 courses
star2,273 reviews

With more than 25 years of experience advising and coaching organizations and leaders in complex contexts, I have established a strong reputation for helping organizations and individuals to realize their goals. I have designed, delivered and facilitated hundreds of presentations and group meetings. As co-owner of an executive search and HR consulting firm, I led and managed the firm’s growth and national expansion. I’ve been a consulting partner and principal with two large public accounting and consulting firms and have held senior finance leadership roles in the public sector and in a global not-for-profit organization. I have taught at the university undergraduate and high school continuing education levels. I am a Fellow of the Chartered Professional Accountants, a Certified Executive Coach and Associate Certified Coach with the International Coaching Federation, a Fellow Certified Management Consultant, and have a Master of Business Administration Degree. I am certified to interpret Gallup Clifton Strengths assessments, the Hogan Assessment, and the Management Research Group LEA Self-Assessment and LEA 360 Assessment.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

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.

What Students Are Saying

4.8 out of 5
Student's Choice
52 reviews
  • RP
    Ralph P.
    starstarstarstarstar

    Great content and instructor

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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