FMN Ethics  |  Format: Flash

Your New Ethics Standard: Coping with Noncompliance

Course Overview
Just about every enterprise, and every accountant, wants to be regarded as ethical and wants to adhere to codes of professional conduct. However, a newly proposed global standard would require accountants to report suspected noncompliance with laws and regulations (NOCLAR). Michael R. Young, a partner of Willkie Farr & Gallagher LLP, reviews the dilemma that financial executives and managers may now face: balancing their duty of confidentiality with their obligation to act in the public interest.

Learning Objectives
Upon successful completion of this segment, you should be able to:

  • Recognize what is involved in building an ethical culture;
  • Recognize the role of the International Ethics Standards Board for Accountants (IESBA);
  • Identify the key aspects of IESBA�s NOCLAR (Noncompliance with Laws or Regulations) standard;
  • Identify the issue involved in the NOCLAR debate in the U.S.

    Catalog Number: FMN1228-FM
    CPE Credits: 2 Registry / 2 QAS
    Author: FMN Online
    Advanced Preparation:
    Work experience in a corporate staff environment, or an introductory course in ethics
    Course Level: Update
    Field of Study: Regulatory Ethics
    Content Partner: FMN Online
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
      You are allowed 2 attempts to pass the final exam in a 30 day period. You will be locked out of the final for 30 days after any second failure.
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Nov 10, 2017 / Jun 13, 2019