Organizations with strong ethics-based cultures are significantly less prone to misconduct. Driving the right culture is part of our professional responsibility, and is key to organizational success, but culture can be elusive and dynamic. In this course, you will hear typical scenarios that take place at the boardroom table and less formal conversations that happen in the hallways. We will also hear thoughts on building and maintaining an ethics-based culture from respected colleagues and experts in the field.

Through these scenarios and interviews, we’ll explore promoting culture by examining typical conversations that go on at the board table and in day-to-day operations throughout the organization.

Learning outcomes:

Chapter 1:

• Identify the importance of demonstrating a genuine commitment to the tone at the top is a key driver of ethical culture in organizations.
• Negate the idea that healthy alignment means total agreement among the leadership team.
• Identify different types of diversity and support the business case for diversity on boards and in senior management.
• Identify the systems that senior leadership must establish in order to develop and support an ethics-based culture in the organization that aligns with the organization’s mission, vision, and values.
• Determine appropriate qualitative and quantitative metrics that monitor culture and help provide accountability for decision-making in an ethics context.

Chapter 2:

• Identify how the “mood in the middle” amplifies the “tone at the top” and determine how employees at all levels of the organization can reframe situations to present a more compelling argument for ethical decision-making.
• Distinguish diversity from inclusion and identify how organizations can thrive by achieving an inclusive culture.
• Determine how middle managers can use the tools available to them to foster and develop an ethics-based culture within their teams.
• Determine how the experience of colleagues can be applied to your own role as an ethical leader.

Who should take this course?

This is an Ethics course best suited to Professional Accountants or Auditors

Instructor information: Brian Friedrich, LL.M, MEd, C.Dir, FCPA, FCGA Laura Friedrich, MSc, CIA, FCPA, FCGA.

Brian and Laura are the principals of Friedrich and Friedrich Corporation – professional research, standards, and education consultancy firm. They have over 20 years of experience conducting projects throughout North and South America, Asia, and Eastern Europe. Their clients include the World Bank, global accounting bodies, post-secondary institutions, and international and government agencies.

Brian is a member of the International Ethics Standards Board for Accountants (IESBA) and CPA Canada's Public Trust Committee. He served on the board of CPA BC, and one of its legacy bodies, for 10 years – including as Chair during the merger. Brian also chaired the legacy organization’s Ethics and Discipline committees for a number of years, including as a Tribunal Chair. Outside the accounting profession, he is a director on the Real Estate Board of Greater Vancouver and a member of the Education Advisory Group for the Real Estate Council of BC.

Laura has served on numerous committees for her provincial accounting regulator, including the Ethics Committee and the Education Advisory Group. She currently serves on the CPA BC Bylaws Committee, in addition to the Audit Advisory Committee of the Public Guardian and Trustee of BC.