Behavioral Ethics (CPE Course)

CPE Credit: 2 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $20

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Course Description
Managers must routinely make decisions where there are ethical considerations. Behavioral Ethics provides guidance for how to proceed through these tangled situations. It does so by discussing the different theories of how people deal with ethical dilemmas and goes on to cover a number of issues that can impact these decisions. Examples of these issues are contextual factors, the ethical infrastructure of a business, the role of leaders, and employee interactions with management. The course also addresses the fraud triangle, fraud addiction, whistleblowing, and several similar topics.

Author: Steven Bragg

Course Number: ET1028

Learning Objectives

  • Identify the categories of ethical positions that a person may hold.

  • Note the different types of core virtues.

  • Recognize the different types of ethical weaknesses in a business environment.

  • Recall the impact on ethics of the different types of organizational structures.

  • Note the theories associated with catching improper employee behavior.

  • Identify the components of a fair decision making process.

  • Recall the characteristics of a leader who is more likely to be followed by employees.

  • Identify phrases that may be considered euphemisms.

  • Note the effects of blanketing an organization with too many rules.

  • Recall some of the rationalizations used when someone commits fraud.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Behavioral Ethics

Prerequisites: None

Advance Preparation: None

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


AccountingTools, 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 the 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:

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.