Unethical Behavior (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
The accountant may periodically be tempted to engage in unethical behavior or will see such behavior in others. The Unethical Behavior course outlines the reasons why people engage in such conduct, which can be useful for spotting the circumstances that make it easier to do so. The course also presents many solutions for preventing unethical behavior and how to deal with offers of bribery, while also covering the types of unethical behavior in which an accountant might engage.


Author: Steven Bragg

Course Number: ET1056

Learning Objectives

  • Describe rational choice theory.

  • Specify the circumstances under which unethical behavior does not impact a person’s self-image.

  • Describe the loss aversion effect.

  • Describe how a person avoids the mental discomfort associated with conflicting values.

  • Specify the ethical behavior more likely to be ascribed to a male.

  • Explain the requirements of the Foreign Corrupt Practices Act.

  • Describe the conventions criminalizing bribery in an international setting.

  • Specify the difference between bribery and facilitation payments.

  • Specify the circumstances under which kickbacks are most common.

  • State the response to be made when offered a bribe.

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.


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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: www.nasbaregistry.org.

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.