This course provides an overview of ethical challenges and dilemmas that accountants frequently face and provides strategies for dealing with those dilemmas. 

 

The course draws on several real-world frauds to illustrate the “slippery slope” that often leads to fraudulent behavior. The course also covers the three elements of the “The Fraud Triangle”, providing insight into the conditions that can result in fraud.

 

This course covers the Professional Ethics material contained in the content specification outline for the Certified Management Accountant (CMA) Part 2 examination. 

 

 

Topics include: 

  • Ethical considerations for accounting professionals.
  • Ethical dilemmas.
  • Examples of fraud.
  • Strategies for dealing with ethical dilemmas.
  • The Fraud Triangle.
  • Differences between legal and ethical behavior. 
  • Ethical aspects of the Foreign Corrupt Practices Act (FCPA) and the Sarbanes-Oxley Act (SOX). 
  • Ethical considerations for accounting organizations.

Course Key Concepts: Ethics, ethical behavior, fraud, collusion, embezzlement, Sarbanes-Oxley (SOX), Financial Corrupt Practices Act (FCPA), WorldCom fraud, Sunbeam fraud, The Fraud Triangle, Institute of Management Accountants (IMA) Statement of Ethical Professional Practice.

Learning Objectives
  • Explore the four standards of the Institute of Management Accountants (IMA) “Statement of Ethical ProfessionalPractice”, competence, confidentiality, integrity, and credibility.
  • Recognize how ethical issues such as manipulation of results, analysis, and budgets can develop. 
  • Identify the appropriate course of action for management accountants to take when confronted with an ethical dilemma.
  • Identify the three components of the Fraud Triangle model.
  • Identify the purpose of the Foreign Corrupt Practices Act (FCPA) and the practices it prohibits
  • Identify the requirements of Sarbanes-Oxley Act (SOX) Section 406, Code of Ethics for Senior Financial Officers. 
  • Distinguish between ethical behavior and legal compliance. 
  • Identify the key elements of a conflict of interest provision.
  • Explain the importance of ethical codes of conduct for organizations.
Last updated/reviewed: March 21, 2024
217 Reviews (1060 ratings)

Reviews

5
Anonymous Author
Professional Ethics for Accountants course is an essential course offering invaluable insights into ethical considerations within the financial realm. With comprehensive modules, it equips aspiring accountants with the ethical framework necessary for navigating complex financial landscapes. Practical case studies and discussions ensure a deep understanding of ethical dilemmas, fostering integrity and trustworthiness in financial practice. Highly recommended.

4
Anonymous Author
A little bit long and run on in some area, but overall a good course. I think some clarification on Arthur Anderson would be ideal. They did have bad partners in multiple engagements, but to categorize the entire firm, in light of the comments towards other business stating "I'm not attacking this company," was not the most efficient use of the training time. I think that clarity would make that area more impartial and less of an attack on that firm.

5
Anonymous Author
This is a good course to remind employees of company ethics, policies and procedures. It is also a reminder that anyone, including upper management, can be involved in shady practices; therefore, make sure to question anything that looks suspicious or doesn't make sense to you, especially if you book entries for the company.

5
Member's Profile
Tom this is a neat course. The ethics underpins all of human behavior and you do an excellent job of explaining how CMA's are co-joined in the efforts to mainatin credibility, integrity, and competence. Makes for a more meaningful and purposeful exisitence. Thanks for the course. Larry

5
Member's Profile
One of the more thorough treatments of ethics for the accountant courses that I have experienced. A detailed look at the pillars of the Institute of Management Accountants ethics framework and ample consideration of real-world examples and case studies. Covers the topic very well!

5
Anonymous Author
This course was a great refresher on ethics, including descriptions of the fraud triangle and specific regulations established for ethical purposes. Discussion of the real-world examples was also helpful in explaining the course material.

5
Anonymous Author
Thorough coverage of circumstances which may encourage unethical behavior and laws in place to provide accountability for such behaviors. Real world examples provided are interesting learning tools for understanding unethical behavior.

5
Anonymous Author
An important course given the nature of greed and corruption which takes place in a select few organizations. Most recently, the FTX fraud could have been avoided if some simple but firm steps were taken by employees and stakeholders.

4
Member's Profile
the course was very informative. The supporting materials were very helpful. I liked all of the examples given by the instructor. They really helped me to understand the overarching ideas and concepts within the course.

5
Anonymous Author
I recently encountered an ethical dilemma at work and have been looking for resources outlining a proper course of action from me, and this course provided just that. Very useful information in terms of practicality

5
Anonymous Author
Excellent content. This course really did a good job at getting to the meat and potatoes of the content. The content, context, and multiple modes of representation they provide is highly effective and enjoyable!

4
Anonymous Author
the course is really interesting, with some well known but detailed example. Juste one criticism, the cours is a bit too long. It's difficult to stay focused, alone facing computer, during two and half hours.

4
Member's Profile
This course is a good quick review of ethics rules. I particularly like the review of Sarbanes Oxley and the myriad of rules and regulations that financial professionals need to be aware of. thank you!

3
Anonymous Author
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5
Anonymous Author
well done course, good refresher. I liked that it gave examples of ethical dilemmas in the workplace, and touched on the fraud triangle reenforcing how management should be acting at a high level.

5
Anonymous Author
A little long but good clear information. Examples were great and material was presented in a logical easy to follow manner. Would recommend this to anyone needing a good ethics refresher course.

5
Anonymous Author
Tom does a great job in his classes. They are informative and well presented. In addition, he does a great job in providing supporting documentation to assist with the learning. Great class!

5
Member's Profile
Great overview to provide student with ethics overview. Includes descriptions of applicable laws but also some good examples of ethical issues known to have occured at larger companies.

5
Anonymous Author
I enjoyed this course; it was interesting and informative. The real-world stories were much more interesting and memorable than just going through the legal language some course focus on.

4
Member's Profile
Too long of a course - material can be condensed. Instructor did a good job though explaining the material, can just be done more efficiently. Maybe spend less time on real world examples

5
Anonymous Author
The course was very informative. I enjoyed the material and how the instructor kept the information relevant by adding life examples of companies that did not conduct business ethically.

5
Anonymous Author
Very good overview with interesting real-world examples. Each class was clear and concise. The instructor did a good job of explaining each situation and the following resolution.

5
Member's Profile
Ethics is always a good topic. It is interesting that some people still think laws and ethics are the same thing, so it is always nice to see that being addressed in these courses.

5
Member's Profile
Interesting stories to illustrate the objectives was appreciated. Also I found that his scenarios made the principles a LOT more relatable, which is what really matters anyway.

4
Member's Profile
I really enjoyed the real world examples that the instructor brought into the lesson plan. They helped bridge the learning material. Overall, the course was interesting.

5
Member's Profile
Good course to get caught back up on ethical considerations. Seems obvious, but always good to be reminded of the some of the background cases and how things can occur.

5
Member's Profile
Very good overview course. Covers many aspects and uses good real-life examples. It says it is for the CMA's, but can be useful for anyone in the accounting profession.

4
Anonymous Author
Good course for people who work in a Publicly Traded Company. Important concepts to think about for management regarding internal controls and workplace environment.

5
Anonymous Author
I enjoyed the fraud triangle conversation and application of rules from the FCPA vs SOX. It opens the eyes of CPAs to see where these rules and principles stem from.

5
Member's Profile
I liked the view away from theory to actual cases in the real world. The speaker was easy to understand and made efforts to avoid unnecessary silence between topics.

4
Member's Profile
I think it provides a good understanding why it is important to have good internal controls and why upper management must set the correct tone in an organization.

5
Anonymous Author
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4
Anonymous Author
The course is thorough, detailed and cleared, but a bit lengthy. It provides all the information about ethics and reminds me of the ethics that we learner about.

5
Anonymous Author
This course is a great refresher course of the fraud triangle and its components; differences between ethical and legal behavior. Professor Coghlan - thank you!

5
Member's Profile
I thought this course was very interesting and helpful. I thought the instructor explained the topic very well. I would recommend this course to others.

5
Anonymous Author
The course has been clear and concise and broke into several separate videos to ensure that you can learn at your own pace. There are several case study.

5
Anonymous Author
This course provided wonderful details and insight as to the development of ethical standards throughout this generation. I highly recommend this course.

5
Anonymous Author
This is a good course. Gives various examples of ethical dilemmas that allows the participant to reflect on what should be done in difficult situations.

4
Member's Profile
I found the amount of corruption that the course outlines astonishing. The greed of the upper management of companies must be punished more harshly.

5
Anonymous Author
This is my first course which is written by Tom. Over all it is very interesting and informative - just what I have been expecting to see. Thank you.

4
Anonymous Author
Really good course, I was able to refresh my knowledge on ethical standards and fraud triangle. This course provided good examples for every topic.

5
Anonymous Author
Great course. Stated learning objectives were met. Program materials were relevant and contributed to the achievement of the learning objectives

5
Member's Profile
Very thorough and informative. Many historical aspects and case studies were provided to understand the evolution of ethics programs over time.

5
Anonymous Author
Great overview on ethics for accountants. Insightful examples and case studies that supported concepts which were presented. I recommend it!

5
Anonymous Author
This course has great examples from the real world that help explain the history as well as the current day application of ethical standards.

5
Member's Profile
This was very engaging, glad to get a reminder of these ethics laws and to think deeper about how I would react if faced with fraud at work.

5
Member's Profile
Very practical information. The real life examples are shocking but its nice how he brings the topics to those real examples. Great speaker

5
Anonymous Author
The course was very informative, and the instructor provided good examples of ethical dilemmas, fraud and the changes brought about by SOX.

5
Member's Profile
Great refresher of ethics. Reminded me of my college audit class, important to refresh the mind each year to see how ethics are handled.

3
Member's Profile
It was a long course considering only 2 CPE credits were earned. The examples were interesting, but overall, it was hard to stay focused.

4
Anonymous Author
This course was a great way to refresh myself on a lot of the stuff I learned in my financial accounting and ethics courses in college.

5
Member's Profile
Material was relevant to topic. The final exam actually covered items that were discussed in the course. Instructor was knowledgeable.

5
Member's Profile
This course hits the main points related to ethics and helps understand what unethical situations may look like and how to handle them.

4
Anonymous Author
This course provided a nice overview of ethics for accountants. It give's you good insight on why fraud often occurs in organizations.

5
Member's Profile
Topics were engaging and informative. Speaker was interesting to listen to. Examples were great to improve understanding of content.

5
Anonymous Author
This was a great course. The fraud triangle is very important to reiterate how easy it is for people to rationalize their bad deeds.

5
Member's Profile
Quite thorough and well researched. Appreciated the following sections on the code of conduct and conflicts of interest statements.

4
Member's Profile
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5
Anonymous Author
Great introduction course for ethics in accounting which covers Sarbanes Oxley. The instructor provided great real world examples.

5
Member's Profile
Great course! I truly learned a lot! I will recommend it to all of my peers. This is a great refresher that will come in handy.

5
Member's Profile
This was very interesting information, and he was easy to listen to and understand. The videos with slides were helpful as well.

5
Anonymous Author
Very easy as compared with the ethics exam of CPA. However provide different understanding of ethics as compared to CPA ethics.

5
Member's Profile
Repetition is the mother of learning. Measure it seven times - cut it off once. You can't easily catch a fish out of the pond

5
Anonymous Author
Very well rounded ethics course. Would have appreciated 2.5 hours of CPE vs 2 hours of CPE since videos were 2.5 hours long.

5
Anonymous Author
Professional Ethics for Accountants is a great course. It is easy to follow and a good review for me on this ethics topic.

5
Member's Profile
This has been my favorite course so far! Lots of interesting real-world examples to enhance understanding of the concepts.

5
Anonymous Author
Nice overall refresher on ethics in accounting. Helpful to put yourself in a situation and think through what you would do.

5
Anonymous Author
Great ethics course that reviews the Foreign Corrupt Practices Act, Sarbanes-Oxley Act and general Ethical considerations.

3
Member's Profile
I liked the course but did not like the speed of the course. This course took more than than two hours that it touted.

5
Anonymous Author
Clear and concise slides for reference and interesting real life examples that makes it easy to understand the concepts.

4
Anonymous Author
The course felt long for the amount of material to cover. However, it was an overall good review of professional ethics.

5
Anonymous Author
Lots of information!!! Great class! Loved the lesson on the "Fraud Triangle: Pressure, Opportunity and Rationalization."

5
Anonymous Author
Great course on the Professional Ethics of Accountants - provided good overview of the key guidance and considerations.

5
Anonymous Author
Great content and easy to follow; each topic is relevant to the field of my work; will recommend this class to others.

4
Member's Profile
Great ethics discussion. The presenter was knoledgeable and eloquent. The links to the cases was also very relevant.

4
Anonymous Author
This course serves as a good annual refresher into ethical standards and conduct for those in the finance profession.

3
Anonymous Author
The content was good, but the speaker was not very engaging and overused the buzzwords, deep dive and slippery slope.

5
Anonymous Author
Solid outline and nice examples to walk through. I liked the reminders on the fraud triangle and why SOX came about.

4
Member's Profile
Good course. I felt some of the case studies, while interesting, could have been left out or been a bit briefer.

5
Anonymous Author
Interesting course on ethics covering a lot of the famous frauds throughout history. Entertaining and educational.

4
Anonymous Author
The course provides great examples of why ethics is crucial and important for business and the accounting field.

5
Member's Profile
This was a great refresher on ethics. I always enjoy learning about ethical situations and their implications.

5
Anonymous Author
While I am not required to take an ethics course this year, I find the refresher very welcome and worth my time.

5
Member's Profile
Great course, it outlines the information in both a clear and concise manner and is useful to objectives of CPA.

5
Anonymous Author
Very insightful refresher course for me. I also learned new things in this course. I am glad i took it. Thank you

4
Member's Profile
very in depth material for IMA standards of ethics and a broad concept of professional ethics for accountants.

5
Anonymous Author
I really enjoyed the real-world examples that I hadn't heard about before. (We all know about Enron in school.)

5
Member's Profile
Tom is always a wonderful instructor who outlines the material in a comprehensive way and makes it relatable.

4
Anonymous Author
Good training course. Effective overview of the material and information presented in a concise, clear way.

5
Anonymous Author
Informative course! As provided here, a refresher of the Sarbanes-Oxley Act is always beneficial. Recommend!

5
Anonymous Author
I wanted to review ethics information. the course had some interesting case studies. I enjoyed the course.

5
Anonymous Author
Amazing course and providing great insight into ethical standards that all professionals should abide by.

4
Member's Profile
Great examples to really cement the understanding and importance of Ethics in the corporate environment.

5
Member's Profile
Good course and refresher on ethics. Enjoyed the real life examples to give color to the subject matter.

5
Anonymous Author
This was a great refresher on important ethical topics. The presentations and slides were easy to follow.

5
Anonymous Author
This was good because it covered FCPA and SOX and a wide range of topics. Overall, this was substantive.

5
Anonymous Author
This was a helpful course that used the allotted time effectively to meet the stated learning objectives

5
Anonymous Author
Good ethics update course. Provides an overview of key areas for CPAs both in practice and in industry.

4
Anonymous Author
The course was good and provided useful information for today's environment. The instructor was good.

4
Anonymous Author
The course was interesting and thorough. The presenter did a good job regarding the subject of ethics.

5
Anonymous Author
Amazing course by Tom, Ethics is a key differentiator between a good accountant and a bad accountant.

4
Member's Profile
I appreciate that this course gave several real-world examples of what the instructor was teaching.

5
Anonymous Author
It was as expected - used lots of real life examples to teach the reasoning behind the requirements.

4
Anonymous Author
Good job on the course. It was well communicated.I like the reference to real life cases throughout.

5
Member's Profile
Great course with a lot of great material that helped me further understand ethics in the workforce.

5
Anonymous Author
This course provided a good high level over view of ethical requirements and various fraud cases.

5
Member's Profile
This was applicable in both a professional and personal setting; I enjoyed the layout of the course

5
Anonymous Author
I really enjoyed the real-life examples given in this course. Thank you for making it interesting!

5
Anonymous Author
Good course. The course contained so many scenarios to demonstrate ethical situations and dilemma

5
Anonymous Author
Great course. Challenging but fair. Would recommend for anyone looking to get ethics CPE credits.

5
Anonymous Author
Too long but with little examples that would have made the topic more interesting and relatable.

5
Anonymous Author
Though not a CMA, the ethics piece is pretty similar to ethics anywhere in financial services.

5
Anonymous Author
Good course, concise and too the point. Would recommend if you need additional ethics credits.

5
Anonymous Author
It was great! I highly recommended this for CPA’s looking to fill their ethics requirements.

5
Anonymous Author
Simple to understand with interactive notes. Effective for a reader to understand efficiently.

4
Anonymous Author
The course was relevant and covered a wide range of topics that is helpful on a daily basis.

5
Anonymous Author
The course was easy to follow. It covered a great deal of material, but summarized it well.

5
Anonymous Author
Very convenient refresher of ethical responsibility. I recommend this course to satisfy CPE.

4
Anonymous Author
course was relevant and to the point. Covered a wide range of appropriate subject matter.

4
Member's Profile
A great refresher course on internal controls and why they are important to have in place.

5
Member's Profile
Another good ethics review to keep current, some coverage of internal controls was helpful

5
Anonymous Author
This course was as expected. It covered the topic, and helped me meet my CPE requirements.

4
Anonymous Author
This was a helpful refresher course. The slides will be a helpful resource moving forward.

3
Anonymous Author
IMA has been committed to advocating the highest standards of ethical business practices.

5
Anonymous Author
Able to rewind the video. Also helpful that it was discussed vs. simply put forth to read.

5
Anonymous Author
Good course. I thought the instructor did a good job with making the course engaging..

5
Anonymous Author
This was very informative. Thank you very much. It was very clear and concise. Great job!

5
Member's Profile
This was a great overview of ethical standards that should be evaluated at organizations.

4
Member's Profile
Longer than it needed to be for 2 CPE hours. Good examples of corporate fraud, however.

5
Anonymous Author
Great job at covering the basics of ethics, considerations, the FCPA and Sarbanes Oxley

4
Member's Profile
I liked the structure and content of the course. It is well-designed and comprehended.

4
Member's Profile
This course was very helpful. I learned some neat tricks and tips for inputting data.

5
Anonymous Author
Some good need-to-know ethics for the workplace. Laws and ethics, and laws vs ethics.

5
Anonymous Author
Great course. I really liked the detail around Foreign Corrupt Practices Act and Sox.

5
Anonymous Author
It served the purpose of the course. The material was organized in a consice manner.

4
Member's Profile
Consider question phrasing. A lot of "is not" questions which blur what is being asked

5
Anonymous Author
Insightful ethics training covering requirements and guidelines for public companies.

5
Member's Profile
Great presentation of materials, accompanied with interesting examples and stories.

4
Anonymous Author
Informative refresher on the basic of corporate ethics and the protocols to follow.

5
Anonymous Author
Tom is a very good instructor and clear communicator. Thanks for a great course.

5
Anonymous Author
Great refresher course on ethics, the fraud triangle, internal controls, and FCPA.

4
Anonymous Author
This course provides a basic understanding of professional ethics for accountants.

5
Member's Profile
I have no additional comments about this course. It was great and I will do more.

4
Member's Profile
Nice course on Ethics and code of conduct. All members should take this course.

5
Anonymous Author
It was an interesting course with good examples and a knowledgeable instructor.

5
Member's Profile
I enjoyed the example based learning as it put topics into real life scenarios.

4
Anonymous Author
I think that the handout should be more detailed information about the course.

5
Anonymous Author
Great refresher course about ethics, ethical dilemmas and how to handle them.

5
Anonymous Author
Enjoyed the delivery of the presenter. The presentation was well organized.

4
Member's Profile
Long, but provided good information with a lot of great additional sources.

5
Member's Profile
Very good lecture, provided detail and did not simply read from the slides.

5
Anonymous Author
Provides a general understanding of ethics and how it relates to entities.

5
Anonymous Author
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5
Member's Profile
This course was a thorough discussion on ethical behavior for accountants.

4
Anonymous Author
I enjoyed this course and would recommend it to any business professional.

5
Member's Profile
I liked the real world examples to help relate to my personal experiences

5
Member's Profile
good informative coruse, highly recommended, advisable, benefited from it

5
Anonymous Author
Great course and easy to follow along. Also talked abou a lot of examples

3
Anonymous Author
This should be described as a history of ethics in the late 20th century.

5
Anonymous Author
Nice course with a lot of useless information and real-world application.

5
Anonymous Author
i did enjoy taking this test.. a lot actually looking forward for more.

4
Anonymous Author
Great refresher on importance of documented code of conduct and ethics.

5
Member's Profile
This course was very well structured and easy to follow, i learnt alot!

5
Anonymous Author
Decent course. Flow was good. Good examples. Recommend for ethics CPE.

5
Anonymous Author
good informative course. would recommend for future student. thank you

5
Anonymous Author
It was useful to remind the ethics required in an accounting vocation.

5
Anonymous Author
Excellent course. This was a helpful refresher of this subject area.

5
Anonymous Author
Easy to follow and examples justify the topics covered in the course.

4
Member's Profile
Very useful material and working paper for understanding the subject.

4
Member's Profile
I will be able to apply what i learned right away in the workplace.

5
Anonymous Author
Well organized and presented. Well supported and relatable examples.

4
Anonymous Author
The lecture is ok, but the way the exam was structured is so tricky.

5
Anonymous Author
Great class to give overview of the essentials of business ethics.

5
Member's Profile
Provided great examples of past ethical dilemmas and the outcomes.

3
Member's Profile
decent review course for an annual cpe credit - would recommend

5
Member's Profile
The class was easy to follow and touched on the main topics well.

5
Member's Profile
Relevant examples and case studies, broken down in plain English

3
Anonymous Author
Straight forward information on this growing topic of interest.

4
Member's Profile
Thank you for providing a wide variety of real-world examples!

5
Member's Profile
very useful infomation and a good reminder of responsibilities

5
Anonymous Author
helpful, good content, useful. well organized and presented.

5
Anonymous Author
Challenging and an excellent course, it expanded my knowledge.

5
Anonymous Author
Covered what was expected and included many real life examples

4
Anonymous Author
instructor provided an interesting overview and good examples

4
Anonymous Author
Great overall outline of this topic with real world examples.

5
Anonymous Author
great overview of ethical standards and legal understanding

3
Anonymous Author
presentation materials should cover the answers to questions

5
Anonymous Author
Wonderful Course with great information regarding the topic

5
Anonymous Author
Great session. Thanks for sharing the knowledge. Thank you.

4
Member's Profile
Good review of professional ethics. A lot of information.

5
Anonymous Author
Good overview of Professional Ethics and good case studies

4
Anonymous Author
A great overview of ethics if you are looking to refresh.

5
Anonymous Author
lengthy material, could be better........................

5
Member's Profile
It was a solid review of ethics as well as case examples.

5
Member's Profile
Good class with interesting information. Well presented

5
Anonymous Author
This was a great course. Would definitely recommend it.

4
Member's Profile
Informative, not much else to say here. Not applicable.

5
Anonymous Author
Easy to understand and coarse materials were effective

4
Anonymous Author
Very informative, but could be updated with newer cases

4
Anonymous Author
I really enjoyed this course of ethics for accountants

4
Anonymous Author
Good review. Course was well structured and presented.

5
Member's Profile
I enjoyed the course, and I found it very informative.

5
Member's Profile
Good reminders. Good background on FCPA and Sarbox.

4
Anonymous Author
Great overview course on ethics, and was informative.

5
Member's Profile
great course; helped me understand the topic further.

4
Anonymous Author
Ethics required course nothing new but must be done.

5
Anonymous Author
Very good examples and the teacher was great overall.

4
Anonymous Author
the structure is good but the examples are years ago.

5
Member's Profile
Great course. Easy to follow. Interesting presenter.

5
Anonymous Author
Challenging course on ethical practices. Enjoyed it.

5
Anonymous Author
I liked the clear concise language ABS the examples

3
Anonymous Author
Great instructor and course material very helpful.

5
Anonymous Author
Good reminders for everyone, relevant and useful.

5
Member's Profile
The FCPA, SOX, and Ethics are very helpful for me.

5
Anonymous Author
Great material and course as always. thanks again.

3
Anonymous Author
Covered concepts in a simple and effective manner

5
Anonymous Author
Sufficient course. No additional comments to add.

Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

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 .
Course Questions and Answers1 Question
User picture

I enjoyed the course, but why do we only get 2 hours of CPE when the continuous play video is 2.5 hours? Seems like this should be adjusted.

Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Ethical Standards for Certified Managerial Accountants (CMA’s)18:07
  Ethical Dilemmas13:35
  Ethical Dilemmas Continued13:27
  Resolving Ethical Dilemmas12:41
  The Fraud Triangle11:39
  The Fraud Triangle Continued13:18
  Ethical Versus Legal Behavior10:23
  The Foreign Corrupt Practices Act, The Sarbanes-Oxley Act, and Ethics14:59
  The Foreign Corrupt Practices Act, The Sarbanes-Oxley Act, and Ethics Continued16:58
  Ethical Considerations for Organizations15:03
  Ethical Considerations for Organizations Continued & Wrap Up8:58
CONTINUOUS PLAY
  Professional Ethics for Accountants2:29:07
SUPPORTING MATERIALS
  Slides: Professional Ethics for AccountantsPDF
  IMA Statement of Ethical Professional PracticePDF
  Professional Ethics for Accountants Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam