What does it mean for CPAs in leadership roles to ‘…encourage an ethics-based culture’?
Culture is everything. It has been defined as the foundational internal control system; for without an ethical culture, other controls may be compromised, policies may be violated, and unethical behaviour can occur. Ethics is both an individual responsibility system and a leadership responsibility. While senior leaders set the tone at the top, all CPAs contribute to an ethics-based culture. Modelling excellence in ethical behaviour is fundamental to inspiring others to behave ethically; and yet, we know that lapses in ethical behaviour can occur. Why does unethical behaviour persist? The pressure to behave unethically is real. How can leaders avoid exerting such pressure? What strategies might people consider using to avoid succumbing to the pressure? What can CPAs do, as individuals and as leaders, to support ethical behaviour and an ethics-based culture? These are some of the questions we will explore along with consideration of lessons we might take from pandemic ethics.
WHO WILL BENEFIT
This session is intended for all CPAs.
Maureen Gillis, CPA, CA
Time: 8:30 am - 12:30 pm
½ Passport Day - 4.0 CPD Hours