• Why do we continue to study ethics?
• Review the ethics definitions from the CPA Code of Conduct
• How important is "Tone at the Top?

This section will provide an opportunity for participants to contemplate our ethical responsibilities as CPAs. We will review ethical decision-making models and the importance of critical thinking when adopting best practises. Reviewing the CPA Code of Conduct in areas of ethics will serve as useful reminders of CPAs overarching principles of integrity. Discussion of the importance of Tone at the Top will strengthen participants ability to provide leadership in emerging areas of ethical conduct that relate to the profession.

Polls and case studies will be utilized to demonstrate if, when and how non-financial factors that affect risk and return of businesses and governments.

• United Nations Global Compact
• What does the Compact mean to CPAs?

This section will inform of the ten principles of the United Nations Global compact and how some corporations are addressing corporate sustainability starting with a company's value system and a principles-based approach to doing business. This means operating in ways that, at a minimum, meet fundamental responsibilities in the areas of human rights, labour, environment and anti-corruption. Examples of corporations adhering and reporting on the principles serve as models for CPAs to understand the principles and how they may be applied by businesses.

Multiple choice questions will be utilized to test participants knowledge on the ethical and financial aspects of a principles based and how they may affect corporate sustainability.

• Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations (PCMLTFR)
• Anti-money Laundering (AML) Anti-terrorist Financing (ATF)
• Beneficial Ownership Registry
• CPA Guide and Resources for AML/ATF

This section will provide an update on Canadian and Provincial efforts to fight against money laundering and terrorist financing. Recent reports from government and authorities responsible for taking action will inform CPAs of the current situation. Various industry schemes will be shared so that participants can get a birds-eye view of the transactional flow of dirty-money, and where they may expect it to occur. Updates from FINTRAC and the PCMLTR will reveal requirements and purpose for Suspicious Transaction Reports (STR) and Reasonable Grounds to Suspect (RGS). Recent developments on the Beneficial Ownership Registry will be reviewed. Participants will explore the CPA Guide to AML/ATF. Guidance will be provided on assessing a suspicious situation, understand one's role as an employee or contractor and how to avoid crossing the line into an active or future investigation that may hinder the outcome.

A case study around money laundering and investigation will inform the participants of how to avoid interfering with a criminal investigation.

• Environment, Social Governance (ESG)
• Diversity, Equity, and Inclusion (DEI)
• The Canadian Sustainability Standards Board (CSSB) (specific to ESG)
• ESG and Indigenous Peoples
• Critical Thinking - Assessment Tool to Analyze ESG and Your Organization

This section will take a deeper dive into current developments to inform participants of what actions governments and corporations have taken to implement ESG. The Statistics Canada Modernization Project, and the ESG Dashboard will be reviewed to bring relevance to the theories and purpose of environmental, social and governance measurement and reporting, such as diversity equity and inclusion (DEI) ESG impacts on Indigenous People will be explored, while an ESG Disclosure Index from a global Oil and Gas company provides insight. Sustainability reporting standards that are already proposed by ISSB and CSSB will be covered to give participants ample time to prepare for the implementation of the rules if relevant to their business. An exercise will emphasize the importance of critical thinking when considering an ESG implementation.

Polls will be used to assess how many participants are involved with implementation of ESG projects, to bring awareness to the degree of readiness within the group. An assessment tool will provide participants with a decision guide for implementation of ESG.