Thought Leadership, Research & CPA Spotlights

5 Courses for CPAs to Improve Ethical Decision-Making

Updated April 24, 2026

Professional ethics is one of the key values of the accounting profession. Ethical decision-making must be embedded in the choices and behaviours of CPAs, but at times, external pressures and lack of understanding can hinder making the right choice. That’s why we offer tools, insights and frameworks through our professional development offerings to help you become confident and knowledgeable in your decisions.

We’ve curated five of our on-demand ethics courses for CPAs that will help you build professional competence, examine your biases, identify unethical behaviour and promote good practices. Come away with practical learnings that will make a positive difference in your workplace.

Man with beard looking at glass wall with writing and post-it notes

Professional Ethics: A Theranos Story

The infamous story of Theranos is examined in-depth in this course from the perspective of ethical decision-making and organizational culture using the International Ethics Standards Board for Accountants’ five fundamental principles of ethics as the framework. This case study shows what can go wrong if our fundamental principles of ethics are threatened by low psychological safety and a toxic organizational culture.

PD hours: 2 hours
Ethics hours: 2 hours
Sign up for Professional Ethics: A Theranos Story

Ethics for Accountants

The course will explore the most frequently broken rules in CPA Ontario’s Code of Conduct that account for 90 per cent of all disciplinary cases. Participants examine disciplinary cases in detail, including the sanctions imposed in each case and reviewing the oversight and disciplinary process.

PD hours: 4 hours
Ethics hours: 4 hours
Sign up for Ethics for Accountants

Ethics Stories from the Trenches

Real-world ethical challenges don’t always come with clear answers. In Ethics Stories from the Trenches, experienced CPAs share true stories drawn from professional practice, offering practical insight into how ethical dilemmas unfold in day‑to‑day accounting and finance environments. This course helps CPAs recognize ethical threats, apply professional judgment, and respond appropriately under pressure. It emphasizes learning from lived experience to strengthen ethical awareness and decision-making skills.

PD hours: 4 hour
Ethics hours: 4 hour
Sign up for Ethics Stories from the Trenches

Coded Bias: Understanding Algorithmic Bias in Accounting and Beyond

As artificial intelligence and data-driven technologies become more deeply embedded in accounting and finance, ethical responsibility increasingly extends beyond human judgment to the systems professionals rely on. This is a documentary based ethics course that explores how algorithmic bias can influence outcomes across accounting, auditing, finance, law, and corporate governance. Using the award‑winning documentary Coded Bias as a central case study, the course examines how bias can be embedded in data and AI systems, creating ethical, legal, and governance risks for organizations.

PD hours: 3.5 hour
Ethics hours: 3.5 hour
Sign up for Coded Bias: Understanding Algorithmic Bias in Accounting and Beyond

Contemporary Ethics for CPAs

This course reinforces that integrity in the CPA Code of Professional Conduct goes beyond simple rule compliance. Designed for today’s fast-changing and uncertain business environment, this interactive, blended-learning course helps CPAs strengthen critical thinking and unbiased professional judgment while staying alert to emerging trends shaping the profession.

PD hours: 4 hour
Ethics hours: 4 hour
Sign up for Contemporary Ethics for CPAs

Conclusion

Ethical decision-making is not just a regulatory requirement for CPAs; it is a cornerstone of professional credibility and public trust.

From high-profile case studies and firsthand professional experiences to algorithmic bias and contemporary ethical challenges, each course equips CPAs with practical frameworks to recognize ethical threats and respond with confidence and integrity. By investing in ethics-focused professional development, CPAs can strengthen their judgment, stay compliant with professional standards, and reinforce their role as trusted advisors in an increasingly complex business environment.

Explore our full Ethics Catalogue to find accredited courses that align with your professional responsibilities and continuing education goals and take the next step toward ethical excellence today.