Professional Ethics and the KeyBank PPP Case: Lessons for Today’s CPAs
Every CPA knows that maintaining professional ethics is a core responsibility of the accounting profession. Yet ethics training is often approached as something to “check off” rather than a critical, practice-based skill. The KeyBank PPP case provides a timely example of how ethical judgment can fail under pressure—and why accountants need ongoing development in professional skepticism and ethical awareness.
The Professional Ethics course is a NASBA approved ethics CPE program designed to help CPAs strengthen real-world ethical judgment. Rather than simply reviewing standards, the course examines how ethical decisions unfold within organizations—where culture, assumptions, and external pressures can influence outcomes.
