Ethics refers to well-founded standards of right and wrong that prescribe what humans ought to do, usually in terms of rights, obligations, benefits to society, fairness, or specific virtues.

It is the duty of a CFO to deal with the entity he or she serves both ethically and in good faith. To do so it is important that the CFO understands his or her ethical compass and how to perform the duties and obligations of the CFO ethically and in good faith. This course explores those duties and obligations.

Learning Objectives
  • Explore the duties and obligations of the CFO.
  • Explore the meaning of ethics and ethical behavior in business.
  • Identify each of the various concepts setting forth ethical standards.
  • Identify the conduct that might cause ethical concerns to the business he or she serves.
  • Identify each type of ethical dilemma faced by a CFO and company management.
  • Identify the ethical requirements of Sarbanes Oxley.
Last updated/reviewed: March 21, 2024
165 Reviews (718 ratings)

Reviews

5
Member's Profile
Interesting information. The multiple choice questions were very poorly worded. The issue is sentence structure. For example, one question was "all of the following are issues except ..." The answer was "all of the above". That would imply that all were not issues. But, the answer should have been "none of the above." Its very hard to believe that I achieved a 100% score. I had to spend time thinking about "what did the author intend to say."

2
Anonymous Author
The course was relatively standard, but there were too many absolutes to make it useful in real life. If the CFO is required to do everything said to perfection and is otherwise immoral or unethical, then I never met an ethical CFO in my life. I think it would be helpful to do case studies, and apply ethical frameworks to demonstrate optimal outcomes for the CFO.

5
Anonymous Author
While I'm not a CFO, I found this course to be applicable to almost any situation (beyond the responsibilities of a CFO). It also provided insight to what issues CFOs face on a day-to-day basis with regards to ethics. The material was very in-depth - even with references to Ayn Rand - and I would suggest any accounting professional to enroll!

3
Anonymous Author
I find it very difficult to see this as 2 CPE credits. Either Barry is an extremely slow talker, or this entire course was slowed down to make it longer....this seems like an Ethics issue to me. Interestingly, when I sped the course up to 1.5x it sounded like a normal conversational tone.

4
Anonymous Author
Good content, nice way of looking at ethics from a theoretical standpoint. Definitely not a practical application course. As others have noted, exam questions are awkwardly worded making it hard to understand which answer is correct due to some double negatives and unusual phrasing.

2
Member's Profile
The pace of the course is slow and comprised almost entirely of the reading of the text on the PowerPoint slides. With real-life examples being minimally provided, there was little value-add from the narrative accompanying the slides. The content itself was useful.

5
Member's Profile
This course did an exceptional job in presenting the responsibilities of the CFO as it pertains to ethics. Was surprised that CEO was not the ultimate person to be held responsible. CFO would get the most from this course.

3
Member's Profile
The basic content was good - if a little repetitive. More practical examples of ethical "dilemmas" would be helpful. The narration could add more - I often felt that the narration did no more than read out the slides.

5
Member's Profile
Good material. Nicely presented (although slide pdf and actual presentation were a little different, including page numbering). A few of the test questions (both review and final) seemed to be worded very awkwardly.

4
Anonymous Author
Not the most lively instructor/audio. Course could have been more helpful with real world examples and applications of the principles discussed. It is helpful hearing about ethics from someone with a legal background.

1
Member's Profile
Way to general and common sense to be useful. If this was designed for a CFO, it completely missed its mark. Final exam, was designed for high school student with primarily only one answer that wasn't laughable.

5
Member's Profile
This course provided a lot of variety of information related to ethics and the CFO role. I enjoyed the multiple viewpoints that all describe ethical behavior. The perspective from a CFO point of view is helpful.

4
Anonymous Author
This was a very interesting course. I found the wording of some of the material somewhat confusing which carried over to the quiz and test. More clarity would be beneficial to the overall learning experience.

4
Anonymous Author
I like how the instructor gave a background and history on ethics. However, the instructor's speech seems to have been slowed down a lot, but it doesn't matter too much since I can still speed up the video.

4
Anonymous Author
Presenter takes time to build up message but at end of program has done a great job making you think about activities of CFO. Just not rules and regulations but a self accountability to following ethics.

5
Member's Profile
Отличный медленный курс для изучения английского языка и улучшения ваших навыков владения английским языком.

4
Anonymous Author
The presenter was very methodical but very mono-tone which made it difficult to stay engaged. Overall, provided a good overview of the ethics and how it interacts with CFO's responsibility.

5
Member's Profile
Great presentation. The presentation walks through how important is ethics and ethical behaviour in workplace. The course also covered some underlying theories behind evolution of ethics.

3
Anonymous Author
The instructor could have a bit more energy in delivering the information. The review had some oddly worded questions and answers. Final exam didn't adequately test on the subject matter.

3
Anonymous Author
Reasonably good content but put me to sleep.. Some of the ideas were just basic. Where does someone determine what their moral compass is - many will have different thoughts here.

5
Anonymous Author
Pretty good material, though the reference to ayn rand was probably not necessary, and not one invoked in many ethics discussions, no matter the reason. My thanks to the presenter.

4
Anonymous Author
Very relevant material for a position of confidence. Good reminders to prioritize the preservation of confidentiality and seek legal advice when unethical behavior surfaces.

5
Anonymous Author
This was a great course and refresher on business ethics. I like how the course was specific to the role of a CFO, which is nice if that's the career path that interest you.

5
Anonymous Author
The course was easy to follow. It covered a great deal of material, but summarized it well. It would be beneficial to know which questions were missed on the exams.

1
Member's Profile
Ethics is a dry topic to begin with, but the presentation videos were just reading of the slide in a very slow manner. And the Test questions were very poorly written.

4
Anonymous Author
Good discussion on ethics. Presentation provides a brief description of various ethical models, and clearly outlines the responsibilities of the ethical CFO.

5
Anonymous Author
I personally loved reading up on the history of ethics throughout time. However, ironically, ethics can't be learned. You've either got it or you don't.

2
Anonymous Author
The presenter lacks tone and speaks far too slowly to remain engaged. The presenter also reads the slides, providing very little additional insight.

4
Member's Profile
Great course in ethics of the CFO. Employees will only be as good as their management and this course emphasizes how the CFO can set the standard.

5
Member's Profile
Another good course on the role of the CFO and how ethics will drive his decision making, how they should consider ethics and what to do about it.

5
Anonymous Author
The presenter seemed extremely knowledgeable, and that came across. He also was very adamant about his views on ethics, which I appreciated.

4
Anonymous Author
It seemed a bit repetitive presentation, but maybe it is necessary for people to repetitively remind about the need to be ethical.

5
Member's Profile
Great course that helps one think of ethics in relation to the role of a CFO. Would recommend to anyone in a CFO or similar role.

4
Anonymous Author
What I did not like was the lack of true exemples of situation where CFO did not act ethically and what had been the consequences,

5
Member's Profile
This course was a thorough reminder of the ethical requirements of the CFO, as well as the general responsibilities of the role.

4
Member's Profile
good slides, but takes quite a long time to get through, even though the message of what ethics for a CFO means is quite clear.

3
Member's Profile
Reading the slides makes for a tedious learning experience. hearing some real-world examples that Barry has had would be great.

5
Member's Profile
This was very clear to follow, which I really appreciate. I liked how he gave an overview of different philosophies of ethics

4
Member's Profile
Some question statements (answers) are worded such that the meaning of the statement is obscured or difficult to interpret.

3
Anonymous Author
The course was good but the slides and exam questions had a lot of grammatical errors making them difficult to understand.

3
Anonymous Author
The presenter talked way too slow. Ethics is hard enough to, give some emotion to the presentation to keep our interest!

5
Anonymous Author
Good reminders of various types of ethics consideration for a CFO working in a company, rather than CPA public practice.

5
Member's Profile
Nice course tailored to the CFO which I haven't seen much of before. Very easy to follow and lots of great information.

4
Anonymous Author
Speaker had good knowledge but he is a little dry. The one question on the test that I missed is worded a bit strange.

3
Anonymous Author
While the content was helpful, the voice was a bit monotone and thus difficult to stay attentive to the presentation.

5
Anonymous Author
The pace of the instructor could be improved. It wasn’t as exciting as other courses I’ve taken in this platform.

4
Member's Profile
It would be extremely helpful to show the correct answers to the Final Exam. Not doing so shortchanges the student.

3
Member's Profile
I am not sure if the theory at the beginning is useful. Some real world actual examples would have been interesting.

2
Anonymous Author
A little dry but served its purpose. I dont think I will remember much from it in the future as I did other courses.

5
Anonymous Author
This course is a good overview of ethical considerations for the CFO role and is presented in an organized manner.

5
Anonymous Author
The material was well organized and easy to understand. this is a great way of completing credits needed for CPE.

3
Member's Profile
I felt at times the course was a little too complicated. I would have preferred it to be a little more simplified

5
Member's Profile
Barry’s course on CFO Ethics was excellent! Highly recommend this to all Finance and Accounting Professionals.

4
Anonymous Author
This course provided a lot insight related to the CFO role. I learned the multiple POVs from a CFO perspective.

4
Member's Profile
Course was very repetitive and dated. Could have expanded more on regulations coming out of financial crisis

3
Anonymous Author
The philosophers' definitions and theories on ethics really did not help raise my awareness of busienss ethics.

5
Anonymous Author
Easy to follow and relevant to understand the role of CFO. Clear do's and don'ts. Great reference for the role.

4
Anonymous Author
The was an interesting look into the ethics of a CFO which I did not realize could be so specific to one role.

5
Anonymous Author
Great course for novices and professionals on ethics. Enjoyed instructor and notes were very comprehensive.

1
Member's Profile
The guy just recited ad nauseum the duties of a CFO and sprinkled the word "ethics" randomly throughout.

5
Member's Profile
Good course, connected to the test. Good analogies and way to remember the information. Well presented.

2
Anonymous Author
Thorough but rather bland presentation. Didn't help that speaker yawned a few times while presenting.

5
Member's Profile
Very insightful review of the history and practical applications of ethics in the work environment.

3
Anonymous Author
pretty straight forward commonsense thinking/discussion points that we all need to be reminded of.

4
Anonymous Author
A lot of great information and perspectives, although the method of presenting was slow and dry.

Member's Profile
Dry, monotone presentation that did not accomplish much more than reading what was on the slides

4
Member's Profile
GOOD: Appropriate content coverage. BAD: The language in some Review Questions was confusing

3
Member's Profile
Overall content was good, but verbal presentation was too slow and just read off of the slides.

5
Anonymous Author
good material, and good perspective. I enjoyed it. I'm glad i did this course. Would recommend.

5
Anonymous Author
This course provided helpful insight into facilitating ethical behavior at a leadership level.

5
Member's Profile
Very interesting and a great class to take if you want to go the CFO route with your career.

4
Anonymous Author
Final exam questions have some types that made it hard to answer, but overall a good course!

3
Member's Profile
Tone was a bit monotonous. Questions on the practice and final exam were poorly structured.

4
Member's Profile
Course is repetitious. Some of the review/final exam questions/answers are written poorly.

5
Member's Profile
Good point of view. I enjoyed the specific application of ethics to a role such as the CFO.

4
Anonymous Author
Excellent presentation of how ethics applies to the CFO in today’s business environment

5
Anonymous Author
This is a very interesting course on ethics and business presented in a very clear manner.

3
Anonymous Author
Good information but it was a bit drawn out. The instructor could have been more concise.

4
Member's Profile
Ethical CFO's are very important to the overall "Tone at the top" of any organization.

5
Member's Profile
A little slow, but a novel overview of CFO ethics from the point of view of a lawyer.

4
Anonymous Author
Decent course, exam questions could use some work though - they weren't always clear.

3
Member's Profile
Good content, but speaking tone could be more vibrant. Use more real world examples.

4
Member's Profile
Good solid review which was helpful. Informative and in line with general guidance.

5
Anonymous Author
great ethical overview and refresher on different ethical concepts that are useful.

3
Anonymous Author
The presenter was pretty monotone and drab to listen to, but the content was good.

5
Anonymous Author
Great course that provoked thoughtful discussion. Very informative and thoughtful.

3
Anonymous Author
A few case study examples of making one think through and apply would be helpful

3
Anonymous Author
A little excitement in the tone of Barry's voice would add to the good content.

4
Anonymous Author
For an Ethics course this was pretty solid, thanks for putting this together.

3
Anonymous Author
Ethical course I required for my annual CPE in the CFO field. Pretty standard

4
Anonymous Author
Thanks Mr.Barry's experienced course guidance,and his voice is very kindly.

4
Anonymous Author
Liked more in depth look at ethical challenges past mere adherence to laws.

5
Anonymous Author
A quick insight in the responsibilities of a CFO on a very general basis.

5
Member's Profile
Great information... a lot more to Ethics than I thought there would be!

5
Anonymous Author
This is a helpful course to understand the ethical requirements of a CFO.

3
Anonymous Author
The course is good but it more real life examples will make it better.

3
Anonymous Author
A little monotone. Covers some examples of things to consider as a CFO.

3
Anonymous Author
Speaker talked very slow and caused me to have trouble staying engaged.

4
Anonymous Author
Not just for the CFO in the business world but every accounting person.

3
Anonymous Author
Good overview of basic ethics theories and how to apply those as a CFO.

2
Anonymous Author
Provides some high level overview of ethics to be considered by an CFO

2
Anonymous Author
The review and final exam questions in this course were poorly worded.

5
Member's Profile
The instructor spoke extremely slow. It was nice you can speed it up.

5
Anonymous Author
One of the easiest Ethics courses on the platform. Logical and simple.

4
Anonymous Author
Very thorough job explaining role of CFO and ethical responsibilities

4
Anonymous Author
A great course covering relevant information in an innovative manner

4
Anonymous Author
Very detailed and informative. But presentation can be more lively.

3
Anonymous Author
It was a very dry presentation. I found it difficult to sit through.

5
Member's Profile
lots of good info, they tell me I have to writre more to get my cert

Member's Profile
Good definitions of ethics and how it relates to a business leader.

5
Anonymous Author
Very Good ethical review and review of CFO duties. Worth the time.

5
Member's Profile
Always good to review ethics, even when we don't think we need to.

4
Anonymous Author
This is a fairly basic level of ethics within the role of the CFO.

5
Anonymous Author
A good course. Clearly a must for anyone who aspires to be a CFO.

5
Anonymous Author
Nice class for additional ethics units, thank you for your time.

3
Anonymous Author
Good material, boring delivery. It was hard not to fall asleep.

4
Member's Profile
Nice recap of the basis of ethics and it application to the CFO.

5
Member's Profile
Good course.. Good examples of real life ethical situations.

3
Member's Profile
good overview of ethics for the CFO - clear examples were used

3
Member's Profile
good for me and served my needs as a continuing cpa and cia

5
Anonymous Author
Easy to understand, well structured and very informative.

5
Member's Profile
Good refresher ethics course for anyone, not just a CFO.

3
Anonymous Author
Straight forward course on ethics for cfos in company cpa

5
Member's Profile
It was a great review of the ethics I learned in school!

4
Anonymous Author
helpful slides and good overview of CFO responsibilities

3
Anonymous Author
Very slow and hard to follow. Basically read the slides

5
Anonymous Author
It doesnt make sense to force people to fill this out.

3
Member's Profile
A little slow....maybe more examples would be helpful.

3
Member's Profile
super slow. too basic for CPAs and those in finance.

4
Anonymous Author
This course provide a good ethics overview for a CFO.

4
Anonymous Author
Good overview. Realistic functions for a new CFO.

4
Anonymous Author
Course was good but the presenter was very dull.

3
Member's Profile
Very plodding but covers the requisite topics.

3
Member's Profile
It was painfully slow and lacked enthusiasm

3
Anonymous Author
Some information was off topic and boring

5
Member's Profile
Interesting topic and very philosophical.

4
Anonymous Author
Extremely relevant to my everyday work!

5
Anonymous Author
Excellent, very thorough. Thank you!

3
Member's Profile
Would have preferred a quicker speed

5
Member's Profile
Thank you for the valuable course.

5
Member's Profile
Great job. Concise information.

5
Anonymous Author
Good overview of CFO ethics...

5
Member's Profile
examples of ethical situations

5
Member's Profile
Well put. Good for thought.

3
Anonymous Author
Good material. Thank you.

2
Member's Profile
Plodding but thorough.

5
Anonymous Author
Thought provoking

4
Member's Profile
Its a fair course

4
Member's Profile
Interesting topic

5
Anonymous Author
Very Informative

5
Member's Profile
Course was good

4
Anonymous Author
Good overview.

4
Member's Profile
Good overview

5
Anonymous Author
Good summary

5
Member's Profile
Great review

5
Member's Profile
Common sense

4
Member's Profile
good course

4
Anonymous Author
Good stuff.

4
Anonymous Author
Good course

4
Member's Profile
good review

5
Member's Profile
Helpful

5
Member's Profile
Great!

5
Anonymous Author
Great

4
Member's Profile
none

5
Member's Profile
na

Prerequisites
Course Complexity: Intermediate

Prerequisute: This course is for someone who is obligated to act as the Chief Financial Officer of any entity who is obligated to establish and carry out a system of ethical standards in the operation of the business.

Advanced Preparation: None

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Ethics and The CFO13:19
Ethics and The CFO
  The CFO Position 11:11
  The Concept of Ethics That is Best Fit For The CFO12:37
  The Ethical CFO15:39
  Applying Ethics to The Work of The CFO14:20
  Sarbanes-Oxley and The Ethical CFO8:51
Continuous Play
  Ethics & the CFO1:16:00
SUPPORTING MATERIALS
  Slides: Ethics & The CFOPDF
  Ethics & The CFO Glossary/IndexPDF
REVIEW & TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam