Having conversations about ethical issues is challenging. The ethical choices may not be obvious, the right answer may not be clear, and the conversation may be emotional. But as CPAs, we need to be able to raise, discuss, and resolve ethical issues to fulfill our professional obligations and to live our Code of Conduct.

This course offers a framework for planning for a constructive conversation about ethical issues along with strategies that will equip you with the confidence and skills to initiate and participate in constructive conversations about ethical issues.

In the planning phase, you will explore how to define the ethical issue, clarify your purpose, ensure message clarity, build psychological safety, and secure commitment. This includes understanding different conversation types and how to tailor your approach based on the situation's nature and criteria.

For having the conversation, you will learn to utilize the STATE framework: Share facts, Tell your story, Ask for other views, Talk tentatively, and Encourage testing. Practical techniques are provided for initiating different types of conversations, managing your emotions under stress, and maintaining psychological safety throughout the dialogue.

By the end of this course, you will be equipped with the skills and confidence to approach ethical issues constructively, fostering a more ethical culture in your environment.