What Were They Thinking? Why Good CPAs and Firms Do Bad Things
Date: Thursday, April 16, 2026Time: 02:00 PM ET / 01:00 PM CT / 12:00 PM MT / 11:00 AM PT [Prevailing Time]
Presenter: David Schultz, Distinguished University Professor of Political Science and Legal Studies, Hamline University
Moderator: Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Review the rules governing the ethical behavior of CPAs
• Examine the ethical behavior of CPAs and firms by reading and discussing case studies
• Evaluate the decision-making process of illegal or unethical behavior and describe what should have been the correct action
Field of Study: Behavioral Ethics
Program Level: Intermediate
CPE Credit: 1.5 Credit Hour
Delivery Method: Group Internet-based
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
Course Description
Do you think only bad or unethical CPAs do bad things and that it could never be you? Think again. This session uses case studies to understand the forces and pressures that lead to unethical behavior by accountants. Emphasis will be placed upon examining case studies to determine why they did what they did and what should have been the correct behavior.
Presenter and Moderator Bios
Presenter: David Schultz, Distinguished University Professor of Political Science and Legal Studies, Hamline University
David Schultz is Distinguished University Professor in the Departments of Political Science, Environmental Studies, and Legal Studies at Hamline University. He is also an adjunct professor of Law at the University of Minnesota and at the University of St. Thomas, and an affiliate faculty member at the Lithuanian Military Academy in Vilnius, Lithuania. A four-time Fulbright scholar who has taught extensively in Europe and Asia, and the winner of the Leslie A. Whittington national award for excellence in public affairs teaching, David is the author of more than 45 books and 200+ articles on various aspects of American politics, election law, and the media and politics, and he is regularly interviewed and quoted in the local, national, and international media on these subjects including the New York Times, Wall Street Journal, Washington Post, the Economist, and National Public Radio. His most recent books are Constitutional Precedent in US Supreme Court Reasoning (2022), Handbook of Election Law (2022), and Presidential Swing States (2022). Prior to teaching, Professor Schultz served as a city director of planning, zoning and code enforcement, and as a housing and economic planner for a community action agency. David is on the ACS Minnesota Advisory Board and is former executive director of Common Cause Minnesota and a former vice-president for the Minnesota and South Texas chapters of the American Civil Liberties Union. He is licensed to practice law in Minnesota and before the US Supreme Court.
Moderator: Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
After retiring as Tax Director of a regional supply cooperative on the East Coast, Wayne Sine was asked to serve as Education Director for NSAC. As an active and long-term member of NSAC, Wayne previously served as Chair of NSAC’s Tax Committee, President of the Atlantic Chapter, and was a recipient of NSAC’s Silver Bowl Award. In addition to his work with NSAC, Wayne has also served on the Legal, Tax, and Accounting (LTA) Committee of the National Council of Farmer Cooperatives, Chaired the Tax Committees for both the Virginia Chamber of Commerce and the Virginia Manufacturers Association, served on the Tax Policy Committee of the Virginia Society of CPAs, and served as Region Vice President for Tax Executives Institute.
CostFree for NSAC Members / $65.00 for Non-Members
Delivery System
- All programs are delivered using the Zoom platform.
- Confirmations will include log-in instructions.
- Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
- All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
- There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.
Registration
All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.
Refund Policy
NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.
Additional Information
Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.
For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or info@nsacoop.org.