The Ethics Hour™
Presented by: ACPEN and The Knowledge Institute, LLC
Ethics reminds us of our obligations to the community and to meet our licensing requirements. ACPEN is pleased to offer weekly one-CPE hour of Ethics in a live format every Thursday in June and December with a different topic and speaker. Five (5) consecutive weeks of one-CPE hour of Ethics in June and December, at 11:00am eastern time, 10am central, 9am mountain and 8am pacific time. The Ethics Hour tm features high-quality presentations and an interactive, executive level colleague-to-colleague discussion with examples and case studies.
Each topic and each day stand on its own. If you are not sure about making a multi-day commitment, sign up for just a single day. We think you will come back for more!
Objectives: To better understand ethical issues, the realities of ethical conflicts and to propose alternative approaches on how to resolve ethical dilemmas.
Prerequisite: : A dedicated interest in enhancing the ethical reputation of our profession and at least six (6) months of professional financial statement analysis experience.
Level of Knowledge: Intermediate
Advanced Preparation: None.
NEW COURSES COMING SOON
The Whys Behind the Lies: Understanding Ethics featuring Bob Mims and Don Minges
1 Behavioral Ethics Credit
Our guidance on ethics comes from the AICPA and other groups, but it does not fully address the “why” behind ethics. Understanding what motivates people and understanding those people are key to both solving ethical dilemmas and workplace issues that can lead to greater job satisfaction and efficiency. To correct an issue, you need to delve into the root cause – the why?
- Understanding yourself and others in the workplace is essential
- How emotion plays a vital role in ethical dilemmas and in solutions
- Recognizing lies
- Managing ethics towards solutions
Objectives: Gaining a broader understanding of human behavior and ethics beyond the regulations. If we can better understand why unethical actions occur, we can develop a greater practice of our own ethical leadership and assist in growing one’s ‘ethical intelligence.
I Can’t Believe This Really Happened: Real World Ethics Stories, featuring Rob Berry and John Daly
1 Behavioral Ethics Credit
You may have read all sorts of stories in books about how bad people steal and make their coworkers and organizations miserable. Come hear veteran Internal Auditor Rob Berry and veteran CFO John L. Daly discuss situations they have seen in the real world.
- Understanding how to make ethical choices
- How to solve problems compassionately
- Dealing with bad behavior
- Learning from real world situations
Objectives: Gaining a deeper understanding of taking the time to understand the impact of our decisions.
Thinking Through Decisions and Recognizing the Consequences, featuring Chuck Gallagher and Don Minges
1 Behavioral Ethics Credit
We all are busy, pressed for time and we strive to do as much as we can – as fast as we can. This is our world. However, there are times when we should stop and think. When we do not analyze (one of our many talents) this inaction causes problems. We will review the penalties of moving too fast. Let’s learn from the mistakes of others.
- The high volume of ethical decisions we face every day
- The true value of paying attention
- Understanding how each decision we make will have consequences
- Are you prepared for the consequences?
Objectives: Gaining a deeper understanding of taking the time to understand the impact of our decisions. We do have a choice, but each choice has repercussions.
Ethics in the Real World, featuring Richard A. Karwic and Don Minges
1 Behavioral Ethics Credit
Business ethics is not just something “nice to do” but can mean the difference between success, failure, and survival in today’s increasingly competitive environment.
This seminar outlines steps to create an ethical business culture and provides specific ways for financial managers to make better ethical decisions.
- The difficult trade-offs in making choices
- Functioning in the ‘gray’ areas
- The value of trust
- Consequences of ‘short-term it-is’
- How lack of accountability can lead to ethical issues
Objectives: To realize that ethics is not merely a Code of Conduct, but ethics has impact and value in today’s interconnected world.
The Single Best and Most Overlooked Source of Fraud, featuring Gary Zeune and Don Minges
1 Behavioral Ethics credit
We encounter pressure from many varied sources every day. We will focus on one of the more overlooked areas where fraud can be found. Employees respond to pressure, and sometime the pressure leads to unethical actions. Where should you look and what should you look for? Risk assessment is not something ‘nice to do’, but it is required for internal audits, external audits, and every leader. If you are in a leadership position, learn where to look?
- One key area to look for fraud?
- It is right in front of you, but some auditors fail to see it
- Recognize the signals
- Look for those who exploit or and game the system(s)
Objectives: To gain a deeper understanding of one key area to look for fraud.
Ready to start?
The Ethics Hour™, is a trademark of The Knowledge Institute, LLC. All rights reserved.
Be the Sun, Not the Salt, featuring Harry Cohen and John Daly
1 Behavioral Ethics Credit
What if being nice, or specifically being a positive best version of yourself, made you a more effective leader? Ethical leadership is effective leadership. That’s what Dr. Cohen, noted psychologist, transformational speaker, executive coach, and author of Be The Sun, Not The Salt, has been teaching organizations to do for years. Dr. Cohen’s work is based on scientific studies of human behavior broken down into simple, easily digestible pillars structured around the Heliotropic Effect. In this webcast we will discuss Dr. Cohen’s path to this work, what the Heliotropic Effect is, and how Be The Sun, Not The Salt is the perfect reminder to Do More of That every day.
- What is the Heliotropic Effect?
- Be the Six Sun Pearls.
-
- Today is a good day to do good
- Be the bright spot in the room
- Be your own sun
- Do the next right thing
- Pet peeves bite
- Knowing isn't doing
Objectives: To understand the ‘Heliotropic Effect’ and how to use it to be more ethical in our profession and in our life.
Presenters: Dr. Harry D. Cohen, PhD and John L. Daly, MBA, CPA, CMA, CPIM
Awful Ethical Dilemmas – Bringing it to Life, featuring J. Michael Inzina and Don Minges
1 Behavioral Ethics Credit
Professional Codes of Conduct make Ethics seem easy and clear cut. However, this is not so in real life. This session discusses five cases where the ethics is not so clear cut. What should be considered? We will explain how you can be more diligent and maintain awareness of ethical issues to become more effective and enhance the reputation of the profession.
- Following the letter of the Code versus following the spirit of the Code.
- Preparing for conflicts of interest.
- Document your analysis of the situations.
- Five (5) case study examples.
Objectives: To gain a stronger understanding of ethical concerns and understand how to effectively deal with ethical dilemmas.
Presenters: J. Michael Inzina, CPA, CGFM, CGMA and Don Minges, MBA
It Is Legal, But Is It Really Ethical?, featuring Rob Berry and Bob Mims
1 Behavioral Ethics Credit
This discussion outlines situations where ‘legal’ and ‘ethical’ are not necessarily in alignment. How should you handle these issues? We will detail a better thought process to help you avoid ‘crossing the line.’
- Is ‘legal’ the same as ‘ethical’?
- Why or why not?
- The value of using the Code of Professional Conduct properly.
- Resolving situations where the two are divergent.
Objectives: To realize that ethics is not merely following the law. Compliance is not necessarily the same as being ethical in practice.
Presenters: Robert Berry, CPA and Bob Mims, CPA
Ethical Situations – What to do When?, featuring Allison McLeod and Don Minges
1 Behavioral Ethics Credit
What would you do when ___? Is would the same as should? Examples; Rashmi Airan-Pace and Yale Law School. What should you do when a vendor offers to give you tickets to the NCAA Final Four basketball tournament and your organization will permit it? Prepare for ‘situations’ before they happen to you.
- Intentions versus results.
- Is using the ‘Threats Based Approach’ always the best?
- What is, “The clean hands rule,” and how does it apply to Ethics?
- Situations where Ethics is not black-and-white.
Objectives: To understand that ethical struggles arise more frequently than we would like them to. We must be prepared and have a plan of action.
Presenters: Alison McLeod, JD, LLM, CPA, and Don Minges, MBA
The Head and Heart of Ethics, featuring Bob Mims and Don Minges
1 Behavioral Ethics Credit
There are multiple facets to ethical choices, including should you use your ‘head’ or your ‘heart’? What are the pros and the cons? How can we balance these opposing views?
This seminar outlines the value of; trust, courage, fairness, sensitivity, persistence, honesty and gracefulness – to help us make better ethical decisions.
- The difficult trade-offs in making choices.
- Functioning in the ‘gray’ areas.
- The value of trust.
- How lack of accountability can lead to ethical issues.
Objectives: Ethics is not merely words; Ethics is thoughts and thoughts in action. Ethics has an impact and value both at work and at home.
Presenters: Robert Mims, CPA and Don Minges, MBA
There is NO Such Thing as ‘Business Ethics’?, featuring John Levy and Don Minges
1 Behavioral Ethics Credit
What happens when businesspeople think they can lie and cheat at work, as long as it makes a profit? Some believe that business is like war, and there are no rules! Do you really want to behave differently in business than in your personal life? Can, or should, ethics be ‘switched on’ or off?
- Should ethical behavior be something that we always do?
- Is ethical behavior situational?
- Why being ethical will help you succeed personally and professionally.
- Consequences of not behaving ethically?
- Why trust matters?
- How we can make better ethical decisions in our professional lives.
Objectives: To understand that ethical behavior is always ethical behavior.
Presenters: John Levy, MBA, CPA and Don Minges, MBA
Everyday Ethics, featuring Richard A. Karwic and Don Minges
1 Behavioral Ethics Credit
Ethical situations occur more often than many realize. We must stay vigilant. Sometimes a seemingly simple situation may seem innocuous at first, but it can lead to large complications in the near future. In today’s competitive environment, one error posted on social media can damage a reputation forever. Social media posts can cause havoc.
- Be careful of;
- Whom you trust, and
- What you easily dismiss.
- Beware of our internal biases.
- What are your biases?
- The need to consider situations from multiple perspectives.
Objectives: To realize that ethics is intertwined in what we do, how we behave and how we influence others.
Presenters: Richard A. Karwic, MBA and Don Minges, MBA
Sticky Ethical Choices, featuring Bob Mims and Don Minges
1 Behavioral Ethics Credit
If ethics were easy, then why do so many professionals have a Code of Conduct? Some Ethical decisions are easy, others are not. We will discuss several troubling ethical issues and the ramifications. What are the considerations and evaluation criteria to use? The need to carefully deliberate alternatives – is paramount. Be aware.
- Why are some choices so difficult?
- Efficiency is not free; it has a real, large cost.
- The consequences of ‘pulling the trigger’ quickly
- How to evaluate ethical situations and remain above-board.
Objectives: To accept that ethics is not merely a Code of Conduct, but ethics has impact and value in today’s interconnected world.
Presenters: Bob Mims, CPA and Don Minges, MBA
The Ethical Side of Trust, featuring Richard A. Karwic and Don Minges
1 Behavioral Ethics Credit
You and I have a responsibility to our organizations and to the public to be ethical. We cannot forget this responsibility and this responsibility is constant. One lapse can cause profound issues that last. Ethics and trust are intertwined, no one follows a ‘leader’ who is not trusted. We will not focus on the negative and show the problems caused – rather, we focus on what and how to set the example for others to follow. This seminar outlines the seven components of trust, and how we should use these components daily.
- The seven components of trust
- High standards, loyalty, doing the right thing, listen, empathy and accountability
- The value of trust
- How ethics relates to trust and how trust relates to ethics
Objectives: To better understand that it is our duty to always be ethical. Ethics cannot be switched on or off – it is intertwined with every action, or inaction, we take.
Presenters: Richard A. Karwic, MBA and Don Minges, MBA
Heartfelt Leadership: How Ethical Leaders Build Trust, featuring John Levy, MBA, CPA and Don Minges, MBA
1 Behavioral Ethics Credit
The best leaders are always ethical. Every great leader has heart and readily shows that they care. What is the true value of a trustworthy leader? Why do we need trustworthy leaders? How do we examine ethical issues – what is the process? Trust provides a safety net that enables innovation to flourish. Be the best leader you can be by caring about others and remaining ethical.
Ethics is fundamentally how we treat others. Do we measure up to that standard?
- What are the three components of ethical leadership?
- Ethical prescriptions and ethical proscriptions
- How to become a trusted leader?
- Steps to become more trustworthy?
- How heartfelt leaders grow trusting organizations?
Objectives: To realize that heartfelt leaders care about their teams and how strong that makes the entire organization.
Presenters: John Levy, MBA, CPA, and Don Minges, MBA
Ethics is the Engine to Better Leadership: Taking Action, featuring Bob Mims and Don Minges
1 Behavioral Ethics Credit
Ethics is grounded in leadership and the finest leaders are always ethical. Every effective leader is ethical, in words and actions. The best leaders communicate effectively. Being trustworthy is more than being honest and fair. In today’s turbulent environment, leadership matters more than ever as the talented staff will readily move to ethical leaders. We must enhance our leadership skills to remain valuable. Simple stated – we all want to work for, and with, an ethical leader.
- How are ethics, trust and leadership interrelated?
- The immense value of trust
- Why do we only follow ethical leaders?
- Why do our actions and behaviors matter?
- The value of ethical leaders
- Talent will flock to ethical leaders, and away from unethical leaders
- The need to communicate is crucial to gain trust
Objectives: To understand how ethics is intertwined in what we do, how we lead and how we trust each other. To understand that anyone who is not ethical – is not a leader.
Presenters: Bob Mims, CPA and Don Minges, MBA
Accounting Scandals: What Happened and Why? Can We Prevent Them?, featuring Tracy Cooper and Don Minges
1 Behavioral Ethics Credit
The staggering volume of accounting scandals is a scandal. What has happened and what were the root causes? Why do many financial professionals choose to do the wrong thing? What has been the cumulative impact on the profession? What can we do to enhance our professional reputation? We will discuss the many ‘fixes’ imposed to address previous accounting scandals, including COSO; were they effective? We must understand that accounting fraud is prevalent and what should we look out for? Be aware. We do not want history to repeat itself.
- Why do some choose to deceive, cheat and steal?
- Can accounting scandals be prevented?
- A brief history of accounting scandals
- Are there consistent themes and lessons to be learned?
- What to look for?
- Prime indicators and causes of accounting scandals
- What should ethical professionals like you do?
Objectives: To grasp the breadth of accounting scandals, the root causes and what steps we can take to address them.
Presenters: Tracy Cooper, CPA and Don Minges, MBA
Assessing the Real Ethics of an Organization?, featuring Joe Oringel, MBA, CPA, CIA and Don Minges, MBA
1 Behavioral Ethics Credit
Every organization claims to be ethical, but words and deeds do not always jibe. How do you assess the real Ethics of an organization? What are the key factors and behaviors to be aware of? Many organizations lack prescriptive policies, but is that an excuse to deviate from the spirit of doing the right thing?
How can professionals abuse ‘what is right’ and circumvent policies for their personal benefit. What are some egregious examples of violating policies? How allowing exceptions invites abuse. This seminar outlines steps to gauge the ethics of an organization.
- What are the signs of an ethical versus unethical organization?
- The need for clear policies
- Policies should be detailed, clear and unambiguous
- The importance of ‘doing the right thing when no one else is looking’
- How exceptions offer opportunities to the unethical
- Should exceptions be allowed?
Objectives: To realize that some will abandon ethics for their own personal gain. Using tools to assess the ethics of an organization.
Presenters: Joe Oringel, MBA, CPA, CIA and Don Minges, MBA
The Hardest Ethical Dilemma! Why Revenge Will Always Backfire, featuring Bob Mims and Don Minges
1 Behavioral Ethics Credit
We believe in fairness. When others do wrong, and their action hurts us – the natural reaction is to fight back and seek retribution. Simple human nature and we all are human. We want fairness and want to fight back, but this is one of the toughest ethical dilemmas we all face. What should we do and what we do are not always the same.
- The quest for fairness
- Human nature
- Our natural reaction
- Selfishness
- Conflicts of interest
- Equity
- Justice
- How is the Golden Rule misused?
- The allure of revenge and how it destroys?
- Understanding rationalizations
- How the “Integrity and Objectivity Rule” will lead to better decisions?
Objectives: To better understand the human desire for justice and how it can lead us to unethical choices.
Presenters: Bob Mims, CPA and Don Minges, MBA
The Ethics of Artificial Intelligence ("AI"): The Interaction of AI and Ethics, featuring Tracy Cooper, CPA and Don Minges, MBA
1 Behavioral Ethics Credit
Artificial Intelligence (“AI”) can do and does amazing things, but there are myriad ethical issues involved with AI. We will discuss the many ethical questions that AI raises and how to prevent them from having an adverse impact. We must be more diligent and aware of the ethical issues. AI has severe ethical pitfalls that we should understand clearly. AI is here to stay and we must understand how to mitigate the ethical issues.
- What are the ethical issues within AI?
- The many biases within AI
- Ownership?
- Intellectual property rights?
- Who benefits economically?
- Changing regulations and laws
- Why many organizations ban AI?
- How AI can be used unethically?
- The need for strong human oversight!
Objectives: To gain a stronger understanding of the ethical issues of artificial intelligence, and how they impact us daily.
Presenters: Tracy Cooper, CPA, and Don Minges, MBA
Heartfelt Leadership: How Ethical Leaders Build Trust, featuring John F. Levy, MBA, CPA, CIA and Don Minges, MBA
1 Behavioral Ethics Credit
The best leaders are always ethical. Every great leader has heart and readily shows that they care. What is the true value of a trustworthy leader? Why do we need trustworthy leaders? How do we examine ethical issues – what is the process? Trust provides a safety net that enables innovation to flourish. Be the best leader you can be by caring about others and remaining ethical.
Ethics is fundamentally how we treat others. Do we measure up to that standard?
- What are the three components of ethical leadership?
- Ethical prescriptions and ethical proscriptions
- How to become a trusted leader?
- Steps to become more trustworthy?
- How heartfelt leaders grow trusting organizations?
Objectives: To realize that heartfelt leaders care about their teams and how strong that makes the entire organization.
Presenters: John F. Levy, MBA, CPA and Don Minges, MBA
Ethics is the Engine to Better Leadership: Taking Action, featuring Bob Mims and Don Minges
1 Behavioral Ethics Credit
Ethics is grounded in leadership and the finest leaders are always ethical. Every effective leader is ethical, in words and actions. The best leaders communicate effectively. Being trustworthy is more than being honest and fair. In today’s turbulent environment, leadership matters more than ever as the talented staff will readily move to ethical leaders. We must enhance our leadership skills to remain valuable. Simple stated – we all want to work for, and with, an ethical leader.
- How are ethics, trust and leadership interrelated?
- The immense value of trust
- Why do we only follow ethical leaders?
- Why do our actions and behaviors matter?
- The value of ethical leaders
- Talent will flock to ethical leaders, and away from unethical leaders
- The need to communicate is crucial to gain trust
Objectives: To understand how ethics is intertwined in what we do, how we lead and how we trust each other. To understand that anyone who is not ethical – is not a leader.
Presenters: Bob Mims, CPA and Don Minges, MBA
Accounting Scandals: What Happened and Why? Can We Prevent Them?, featuring Tracy Cooper and Don Minges
1 Behavioral Ethics Credit
The staggering volume of accounting scandals is a scandal. What has happened and what were the root causes? Why do many financial professionals choose to do the wrong thing? What has been the cumulative impact on the profession? What can we do to enhance our professional reputation? We will discuss the many ‘fixes’ imposed to address previous accounting scandals, including COSO; were they effective? We must understand that accounting fraud is prevalent and what should we look out for? Be aware. We do not want history to repeat itself.
- Why do some choose to deceive, cheat and steal?
- Can accounting scandals be prevented?
- A brief history of accounting scandals
- Are there consistent themes and lessons to be learned?
- What to look for?
- Prime indicators and causes of accounting scandals
- What should ethical professionals like you do?
Objectives: To grasp the breadth of accounting scandals, the root causes and what steps we can take to address them.
Presenters: Tracy Cooper, CPA, CFE and Don Minges, MBA
Dealing With Conflicts of Interest: Members in Business and Industry, featuring Don Minges
1 Behavioral Ethics Credit
Often a simple situation may seem innocent, but it can lead to large complications quickly. Conflicts of interest are unavoidable and occur frequently for CPAs in business and industry. What will you do when they happen? Will you take the necessary steps to remain ethical and to protect your license? We will show you how in detail. You and I have a responsibility to our organizations and to the public to be ethical. If you do not follow the prescribed steps, as detailed in the Code of Professional Conduct, there will be problems. Do not forget your duty to the public.
- The multi-step process to address conflicts of interest
- Ethical standards
- Dealing with threats
- Safeguards
- The ‘Integrity and Objectivity Rule’
- How to remedy threats?
- Preparing to defend your actions or inactions
- Causes of conflicts of interest
Objectives: What should we do when confronted with a Conflict of Interest? To better understand that it is our duty to always be ethical. To become more familiar with the steps and process prescribed in the Code to deal with Conflicts of Interest.
Presenter: Don Minges, MBA
Ready to start?
The Ethics Hour™, is a trademark of The Knowledge Institute, LLC. All rights reserved.

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