Recognize ethical threats before accepting an instruction
APD-102 · Version 1.1
Professional Ethics Independence and Conflicts
Apply an ethical decision framework to conflicts, pressure, confidentiality, independence and professional judgment.
120 minCertificate included
Learning outcomes
Recognize ethical threats before accepting an instruction
Evaluate independence and conflicts contextually
Protect confidentiality while meeting professional duties
Document safeguards and escalation
Course journey
7 modules. One practical action plan.
- 117 min
Ethics beyond rule awareness
Ethical competence means recognizing competing duties, affected stakeholders and consequences—not merely recalling a rule number.
- 217 min
Independence and objectivity
Financial, business, family, advocacy and familiarity relationships can influence—or appear to influence—professional judgment.
- 317 min
Confidentiality and information use
Client and employer information must not be used for personal advantage or shared merely because it is convenient.
- 417 min
Pressure and escalation
Commercial pressure can become an ethical threat when it changes evidence, conclusions or the willingness to raise concerns.
- 517 min
Applied case review
Newly authored derived practice: applied case review.
- 617 min
Decision record and peer challenge
Newly authored derived practice: decision record and peer challenge.
- 718 min
Practice implementation and follow-up
Newly authored derived practice: practice implementation and follow-up.
Regulatory positioning
Clear claims. No ambiguity.
Designed as relevant, quantifiable professional-development content. No CPA Ontario approval is claimed. CPA Ontario members remain responsible for determining relevance, classifying and reporting hours, and retaining supporting documentation. Ethics content is not guaranteed to qualify as ethics CPD for every participant.
