This course provides professionals with a practical, structured framework for identifying, evaluating, and reporting illegal or unethical acts in the workplace. Participants will learn how to navigate reporting obligations under professional standards, regulatory requirements, organizational policies, and applicable laws—while maintaining confidentiality, objectivity, and professional skepticism.
Through real world examples, and decision making tools, this program explores how to recognize ethical red flags, determine appropriate reporting channels, manage escalation decisions, and protect oneself from retaliation. The course also covers ethical frameworks, legal considerations, and best practices for documenting concerns to support compliant and defensible reporting.
Publication Date: September 2026
Designed For
This course is designed for professionals who may encounter or be responsible for reporting illegal, unethical, or improper activity within their organizations.
Topics Covered
- Ethical frameworks and theories relevant to reporting misconduct
- Professional standards governing illegal and unethical acts (GAAS, ethics codes, regulatory rules)
- Evaluating red flags, misconduct indicators, and ethical dilemmas
- Determining reporting obligations and proper escalation pathways
- Confidentiality, whistleblower protections, and legal considerations
- Documentation best practices for reporting and follow‑up
- Real‑world case studies of reporting failures and successes
Learning Objectives
- Identify key theories of ethical behavior and how they apply to real world reporting scenarios
- Apply ethical standards, principles, and regulatory guidance related to reporting illegal or unethical acts
- Analyze ethical dilemmas and determine appropriate courses of action using structured ethical frameworks
- Recognize red flags and indicators of misconduct, including fraud, abuse, conflicts of interest, and violations of law or policy
- Evaluate confidentiality considerations, whistleblower protections, and documentation requirements
- Determine appropriate reporting channels, escalation paths, and communication responsibilities under professional standards
Level
Basic
Instructional Method
Self-Study
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.