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Relationship Between Ethics, Morality, and the Law

Total Credits: 2 including 2 Behavioral Ethics - Non-technical

Average Rating:
Ethics |  Partner Produced
Lynn Fountain, CGMA, CRMA, MBA
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Many people use morals and ethics interchangeably. The concept of law is quite another topic. In order to properly understand ethical concepts, it is important to understand the concepts of morality and the law. The definition of morals will reference ethics in a circular definition; same goes for ethics. But ethics represents an innate knowledge of right/wrong distinctions. Ethics transcends culture, religion, and time.


Morality is defined as having and living per a moral code, or principles of right and wrong.  Basic morality condemns murder, adultery, lying and stealing. Ethics explores the idea of morality and its place in society and addresses questions about morality. The law is based on principles and regulations established in a community by some authority and applicable to its people.


This course evaluates these concepts and put them in a business context.

Basic Course Information

Learning Objectives


  • Explore the meaning and examples of morality, ethics and the law.
  • Recognize the differences between morality, ethics and the law.
  • Identify distinguishing factors between morality and ethics.
  • Explore philosopher’s theories of morality and ethics.
  • Discover a case study experiment on morality and ethics.
  • Explore authoritative behavior versus ethics.
  • Recognize the realities of ethical authority.
  • Explore example cases of moral/ethical and legal dilemmas.

Major Subjects
  • Meaning of morality and ethics
  • The variation
  • Distinguishing factors
  • Theories of Jonathan Haidt
  • Milgram experiment
  • Authoritarian behavior and ethics
  • Ethical authority?
  • Conflicts

Course Materials


Lynn Fountain, CGMA, CRMA, MBA Related Seminars and Products

Lynn Fountain has over 37 years of experience spanning public accounting, corporate accounting and consulting. 22 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. 

Ms. Fountain has held two Chief Audit Executive positions for international companies. In 2011, as the Chief Audit Executive for an international construction/ engineering firm, she was involved in the active investigation of a joint venture fraud.  The investigation included work with the FBI and ultimately led to indictment of the perpetrators and recovery of $13M.  Ms. Fountain is currently engaged in her own training and consulting business and is a regular trainer for the AICPA.

Ms. Fountain is the author of three separate technical books.  “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” was published by the Institute of Internal Auditors Research Foundation. “Leading The Internal Audit Function” and “Ethics and The Internal Auditor Political Dilemma” were published by Taylor & Francis In addition,

Ms. Fountain has performed as an adjunct instructor for the School of Business for Grantham University and developed the first internal audit curriculum for the School of Business at the University of Kansas.  Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CGMA, CRMA credentials and CPA certificate (non-active).


Tue, Aug 06, 2024 - 11:00am to 12:41pm EDT
Sat, Sep 21, 2024 - 09:00am to 10:41am EDT
Mon, Oct 21, 2024 - 02:00pm to 03:41pm EDT
Tue, Nov 12, 2024 - 11:00am to 12:41pm EST
Thu, Dec 05, 2024 - 09:00am to 10:41am EST
Thu, Dec 19, 2024 - 02:00pm to 03:41pm EST
Thu, Jan 09, 2025 - 11:00am to 12:41pm EST

Additional Info

Basic Course Information

Prerequisites Completion of other ethics courses may be helpful
Advanced Preparation None
Designed For CPAs in public practice and anyone in business, industry or government
Original Recording Date 11/06/2019
Yellow Book No
Course Developer MICPA
Date Added to Catalog 08/16/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.6

Total Reviews: 221


Nancy G

"Lynn Fountain is a great presenter. She has a logical way of explaining a difficult topic. She has very relevant suggestions and offered good examples and situations to further explain the topic."

Patrick P

"I appreciated having a new framework for ethical decision making. "

Jason B - Lafayette, Indiana

"Lynn is very knowledgeable. Very good ethics course! "

Stephen L - OPELIKA, Alabama

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Wendy V

"This was the most interesting ethics course for CPAs that I have attended."

Dennis A - Caseville, Michigan

"Lots of good information"

Terrence M

"Lynn described the feeling of most attendees at the beginning and she did her best to make the session interesting and informative. She is a great presenter!"

Vivian M

"Enjoyed the course."

Matthew P

"Good presentation. I liked the examples provided and were thought provoking."

Kurt H

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