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Building an Ethical Culture: Strengthening Your Ethical Backbone


Total Credits: 2 including 2 Regulatory Ethics - Technical

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Not yet rated
Categories:
Partner Produced |  Ethics
Speaker:
Lynn Fountain, CGMA, CRMA, MBA
Course Levels:
Intermediate
Duration:
2 Hours
License:
Expires 40 day(s) after program date.

Dates


Description

Ethical behavior is essential to building trust and credibility in the accounting profession. However, creating and sustaining an ethical workplace culture requires more than simply knowing the rules-it demands reflection, intentional practice, and alignment with organizational values. This two-hour course equips finance and accounting professionals with tools to bridge the gap between theoretical ethics and real-world application. Through academic research, guided reflection, and practical case examples, participants will examine how to bring the principles of a code of ethics to life. Topics include the evolving motivations behind ethical business conduct, the structure and application of the AICPA Code of Professional Conduct, and the role of social responsibility in shaping corporate behavior.

Basic Course Information

Learning Objectives
  • Analyze the connection between ethical culture and long-term financial performance
  • Summarize trends in ethical motivation based on recent professional research
  • Describe the structure and key components of the AICPA Code of Professional
  • Conduct
  • Apply the four-step conceptual framework approach to ethical decision-making
  • Define social responsibility and its role in fostering ethical organizational behavior
  • Identify strategies and activities that promote a culture of ethics and accountability

Major Subjects
  • Ethical Issues over the years
  • Types of Business Ethics Issues
  • Structure and application of the AICPA Code of Professional Conduct
  • Role of social responsibility in shaping corporate behavior
  • Factors For Evaluating Ethics
  • Ethics 101 and Decision Making
  • Profiling Ethical Culture

Course Materials

Speaker

Lynn Fountain, CGMA, CRMA, MBA Related Seminars and Products


Lynn Fountain has over 37 years of experience spanning public accounting, corporate accounting and consulting. 22 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. 

Ms. Fountain has held two Chief Audit Executive positions for international companies. In 2011, as the Chief Audit Executive for an international construction/ engineering firm, she was involved in the active investigation of a joint venture fraud.  The investigation included work with the FBI and ultimately led to indictment of the perpetrators and recovery of $13M.  Ms. Fountain is currently engaged in her own training and consulting business and is a regular trainer for the AICPA.

Ms. Fountain is the author of three separate technical books.  “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” was published by the Institute of Internal Auditors Research Foundation. “Leading The Internal Audit Function” and “Ethics and The Internal Auditor Political Dilemma” were published by Taylor & Francis In addition,

Ms. Fountain has performed as an adjunct instructor for the School of Business for Grantham University and developed the first internal audit curriculum for the School of Business at the University of Kansas.  Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CGMA, CRMA credentials and CPA certificate (non-active).


Additional Info

Basic Course Information

Prerequisites

Basic understanding of professional standards and ethical principles


Advanced Preparation

None


Designed For

All accounting, audit, finance and operational professionals


Original Recording Date

05/29/2025


Yellow Book

No


Course Developer

MICPA


Date Added to Catalog

05/2025


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com, (972-377-8199).


Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.


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