Ethics: Three Speak-Up Mindsets

Ethical dilemmas rarely announce themselves clearly. In today’s complex professional environment, accountants are often called to act in moments of ambiguity — when competing pressures, relationships, and organizational realities can blur the path forward. Navigating these situations requires more than knowledge of the rules; it requires the confidence and capability to speak up when it matters most.

In Ethics: Three Speak-Up Mindsets, professional accountant and executive coach Anna Stuart guides CPAs beyond theory into practical application, helping bridge the critical gap between knowing the right thing to do and actually doing it.

The course begins by grounding participants in the International Ethics Standards Board for Accountants (IESBA) Code, revisiting the five fundamental principles of ethical behavior: integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. From this foundation, the learning quickly moves into the realities of practice — examining the threats that accountants encounter every day. Through realistic case studies, you will explore how self-interest, self-review, advocacy, familiarity, and intimidation can subtly — and sometimes powerfully — compromise professional judgment.

But awareness alone is not enough.

This course provides a clear, practical framework for ethical decision-making when the stakes are high. You will learn how to evaluate facts objectively, identify affected stakeholders, and determine a defensible course of action grounded in professional standards.

At the heart of the program are three powerful speak-up mindsets — designed to help you move from hesitation to action. You will leave with concrete strategies to communicate concerns effectively, uphold your professional obligations, and contribute to a culture of integrity within your organization.

Because ethics is not tested when it is easy — it is proven when it is difficult.