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CPE Self-Study

Ethical Issues: Not-for-Profit Governance and Assurance

  • $69.00-$89.00
    Ethical Issues: Not-for-Profit Governance and Assurance Availability : Online Access Product #: 165433
    AICPA Member: $69.00
    Non-Member: $89.00
  • Contact Sales
    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-NFP2-GRA3

This video-based CPE course is included in Not-for-Profit Certificate II. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Financial Reporting track.

Not-for-profits (NFPs) are in the public eye and often held to a higher standard than for-profit businesses. Unfortunately, NFPs are not immune to ethical scandals and failures, which often play out in the media with attention from legislators and regulators.

This CPE course offers you detail-rich examples and interpretations that will help you apply proven techniques to address ethical challenges and create governance practices to create a culture of ethical management.

Topics Discussed

  • Establishing a culture of ethical management and "tone at the top"
  • Reputational risk management
  • Managing conflicts of interest
  • Executive compensation practices
  • Ethical fundraising
  • Employee policies
  • Volunteer management

Learning Objectives

  • Recall some of the most common ethical challenges faced by NFPs
  • Identify policies and practices that promote ethics in an NFP environment
  • Determine strategies an NFP's board and executive management can establish to promote a culture of ethical management throughout the entity

Prerequisite: Knowledge of not-for-profit sector and basic governance requirements

Advance Preparation: None

Many states do not accept the AICPA course to meet the Ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which Ethics course is required.

Not-for-Profit Section Members Receive Additional Savings!

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the NFP Section.

System Requirements

About the Authors

Cheryl R. Olson, CPA, CGMA, Director of Not-for-Profit Consulting

About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.