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CPA Now Blog Archive

This is the archive of CPA Now blogs posted on the PICPA website through April 30, 2025. Want more recent blogs?

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Ensuring an Ethical Culture

The root cause of fraud and noncompliance with regulations stems from an organization’s culture. Each organization’s leadership must ensure that the right tone at the top is conveyed and a strong ethical culture is promoted.

Sep 30, 2020, 05:30 AM

By Allison M. Henry, CPA, CGMA, vice president – professional and technical standards


Regulators increasingly understand that the root cause of fraud and noncompliance with laws and regulations stems from an organization’s culture. As each organization’s culture is unique, how can an organization’s leadership ensure that the right tone at the top is conveyed? Assessing Corporate Culture: A Proactive Approach to Deter Misconduct, from the Anti-Fraud Collaboration, provides practical solutions to measuring culture.

Find out more about how to measure and assess your corporate culture in this online presentation by Allison Henry.


Pennsylvania CPAs are required to obtain four ethics credits per biennial reporting period. View the list of upcoming PICPA ethics webinars.


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