This course provides you with the opportunity to apply your knowledge about CGA-Canada’s Code of Ethical Principles and Rules of Conduct (CEPROC). The learning you take away from this course and the goal of enhanced ethical decision making will be achieved through exploratory case studies.

Through Case Studies you will continue to develop your knowledge and ability to deal with ethical situations throughout your career. This course is designed to complement and support real-life learning situations. CEPROC provides standards of acceptable behaviour for Association members. The standards apply to all members of the Association, including students.

This course is comprised of 12 case studies. You are required to choose and complete 6 of the cases.

You may choose cases that most closely reflect your own professional work setting, or you may choose cases that reflect a broader sample of scenarios. For each of the case studies you complete, you will be guided to apply the following framework to analyze the situation and determine the most appropriate course of action:

• Identify the problem
• Identify the stakeholders
• Specify feasible alternatives
• Identify ethically significant factors for each alternative
• Make and defend your choice

Once you have completed the 6 cases you have chosen, you will be prompted to also complete a 10-question quiz. You are required to achieve a score of at least 7 out of 10 in order to receive CPD credit for the course. Each case is expected to take approximately 30 to 35 minutes to complete, and the quiz should also take about 30 minutes.

The following provides information on the broad topic and industry of each of the cases.

1.   The falling audit star (Public practice Auditor)

2.   A taxing friendship (Taxation authority)

3.   Crossing the (new business) line? (Industry)

4.   If you want our business, it's none of your business (Public practice)

5.   Personalized service gone too far? (Public practice)

6.   Hair-raising complications (Industry)

7.   Sibling secrets (Industry)

8.   It's the environment over there (Industry)

9.   Controller lacks control (Industry)

10. Hospital bed-lam (NFP)

11. It's the lease of his problems (Public company)

12. Don't bank on the insurance (Industry)

Brian and Laura are the principals of friedrich & friedrich corporation, an accounting research, standards, and education firm. The firm’s major projects focus on determining and implementing best practices in competency-based accounting education and experience assessment. Through ongoing research and evaluation of the certification programs and competency frameworks of various international accounting bodies, the firm provides policy, procedure, and governance guidance; develops courses, examinations, and other assessments; as well as supporting the development of regional public accounting standards in Canada and internationally.

Both Brian and Laura have served as authors, curriculum developers, lecturers, exam developers, and markers for numerous CGA and university courses in Canada, China, and the Caribbean. With respect to volunteer positions, Laura currently serves on the CGA-BC Bylaws and Education Advisory Groups, and has been a member of the Ethics and Conference Committees, as well as the Chapters Advisory Group. Brian sits on the CGA-BC Board of Governors and is Chair of the Association’s Ethics and Member Readmission Committees. His previous roles include service on the Discipline and Conference Committees, the Chapters Advisory Group, and the Educational Foundation as a Trustee. As a result of their volunteer involvement, Brian and Laura were presented with CGA-BC’s inaugural Ambassador of Distinction Award (2004), the JM Macbeth Award for service at the Chapter level (Brian in 2006 and Laura in 2007), and the President’s Award for Education (2010).

Ronald Wong, B. Com, CGA, CFP

Ronald has significant experience in public accounting, educational training programs, and curriculum development. He is currently working as a curriculum developer with CGA-Canada and is an online lecturer for the CGA Issues in Professional Practice (PA1) and Strategic Financial Management (PA2) capstone courses. Prior to this, Ronald spent over 7 years as an assurance supervisor and tax manager for KPMG LLP. Some of his special projects included a global tax restructuring assignment with the firm’s New York office, developing and leading new staff training programs, and researching and presenting on developing standards. Ronald has also led and facilitated many train-the-trainer programs during his tenure with Toastmasters International.