Course Overview What happens when corporate financial executives encounter ethical issues? After all, some of the ethical dilemmas encountered by CPAs in industry are quite different from those faced by their counterparts in public accounting firms. Loscalzo Associates' John Fleming answers the question: who is the ultimate client for an accountant working in private industry? Is it the employer or is it the public? Learning Objectives: Upon successful completion of this segment, you should be able to: discuss the impact of the economic downturn on corporate accounting; describe what impacts employee behavior; explain the importance of integrity and objectivity; review the role of the SEC and AICPA in penalizing individuals and corporations for fraud.