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CPE Self-Study
Cost and Return: Professional Ethics in Business
NASBA FIELD OF STUDY
Behavioral Ethics
LEVEL
Basic
CPE CREDITS
Online: 2.0
Management accountants have a specific role in not only upholding their related institutes' code of ethics, but also in acting as a role-model and influencer in regard to ethical practice and promoting responsible business for the long term.

CGMA designation holders qualify for discounted pricing on this product. In order to receive your special pricing, you must be registered and signed in. View the complete list of development products available on CGMA.org.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Learning Objectives

  • Explore the developments in ethics in the business context globally and the role of reporting
  • Examine key principles of the IFAC International Ethics and Standards Board of Accountants Code of Ethics, adopted by CIMA
  • Consider ethical dilemmas and their resolution
  • Recognise the particular role management accountants can play in contributing to ethical management practices

As CGMAs, CIMA members and registered students and AICPA members throughout the world have a duty to observe the highest standards of conduct and integrity, and to uphold the good standing and reputation of the profession.

Research and activity in the field of business ethics and sustainability, the growing influence of investors, consumers, employees and wider society, all point to the necessity of embedding wider ethical considerations into strategy and performance measurement. The last few years have highlighted the costs of acting unethically, with a spate of business failures, high public distrust and now, increasingly, public protest against corporate and government misdemeanours. Management accountants have a specific role in not only upholding their related institutes' code of ethics, but also in acting as a role-model and influencer in regard to ethical practice and promoting responsible business for the long term.

Ratings and reviews
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.

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Price:
$75.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$75.00
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CREDIT INFO
CPE credits
Online
: 2.0
NASBA Field of Study
Behavioral Ethics
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
CGMA.LCD.EL
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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