CPABC in Focus January/ February 2017 | Page 44

Illustration # 1 If a member ( regardless of legacy designation ) obtained all four hours of business ethics in 2015 , they must complete the ethics requirement again by no later than 2018 , and so on . The requirement is applied on a three-year rolling basis . See example :

4 hrs denotes verifiable business ethics

Illustration # 2 If a member ( regardless of legacy designation ) accumulates the four hours of business ethics over multiple years in the three-year cycle of 2015-2017 , they should remember that any business ethics completed in 2015 will “ fall off the table ” in 2018 . In 2018 , they will need to ensure that they have accumulated four business ethics hours in the three-year cycle of 2016-2018 , and so on .

Where to find ethics courses Business ethics is becoming an increasingly hot topic , and many course providers are offering programs and seminars on ethics-related matters . Although members can fulfil their ethics CPD requirement through any course provider , CPA Canada and CPABC are committed to supporting members with professional development related to business ethics topics through seminars and online learning opportunities . In January 2017 , CPABC ’ s PD team will be unveiling an updated four-hour seminar entitled “ Ethical Principles and the Accounting Profession – CPABC Code Decoded .” An online version of this course will also be available from CPA Canada . The CPABC PD program also features a number of seminars with ethics content built into the syllabuses . If a course has ethics-related content , you ’ ll see a note to that effect in the course description . For a current listing of courses offered through CPABC ’ s PD Program , visit the PD website at pd . bccpa . ca .

44 CPABC in Focus • Jan / Feb 2017