This online course provides government accountants and financial professionals with a clear, practical understanding of the ethical standards, principles, and responsibilities required in the public sector. Government financial management presents unique ethical challenges, including heightened expectations for transparency, accountability, objectivity, and the stewardship of public resources.
In this course, participants will examine the ethical frameworks that guide government accounting, including GAO requirements, regulatory obligations, and professional conduct standards. The program explores how to recognize ethical dilemmas, apply structured decision‑making models, ensure compliance with legal mandates, and understand the consequences of ethical failures within governmental entities. Real‑world examples, cases involving corruption, and whistleblower scenarios help reinforce how ethical behavior safeguards public trust and strengthens the integrity of government operations.
Who Should Attend
This course would be appropriate for CPAs, CFEs, CFFs, MAFFs, CIAs, CMAs, CFOs, CEOs, internal auditors, external auditors, government accountants and others interested in exploring ethics. This course is ideal for professionals responsible for financial oversight, compliance, or operational accountability within government agencies.
Topics Covered
- Fundamentals of ethics and professional conduct in the public sector
- GAO ethical guidelines and government‑specific standards
- Applying ethics on the job and navigating real‑world dilemmas
- Ethical decision‑making models for government accountants
- Corruption risks and fraud vulnerabilities in governmental environments
- Reporting unethical behavior and understanding whistleblower protections
- Preventing and responding to retaliation in the workplace
Learning Objectives
- Explain the ethical principles and standards governing government accounting and financial reporting
- Analyze ethical dilemmas in public‑sector financial management using structured frameworks
- Apply ethical and regulatory requirements—including GAO standards—to real‑world scenarios
- Recognize the role of ethical conduct in maintaining public trust, accountability, and transparency
- Identify foundational ethical theories and how they apply to government decision‑making
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.