FOR CANADIAN CPAs & ACCOUNTING PROFESSIONALS
JUDGMENT, TESTED.: Accounting & Finance Edition
Work through realistic cases about reporting pressure, conflicting interests, AI-assisted work and difficult professional decisions. Apply the TESTED Decision Cycle to examine the evidence, choose a proportionate response and explain your reasoning.
All 4 modules · C$39.99 CAD launch price
Check your ethics hours for freeOne-time payment in CAD, before applicable taxes. Launch pricing ends 31 December 2026.
ALL FOUR MODULES AVAILABLE NOW
Penny Ledger, Max Margin and Connie Control bring different professional responsibilities to the same problem. These recurring fictional characters make the evidence, pressures and choices visible.
New to TESTED? Start with Module 1, then work through Modules 2–4. Choose an individual topic when it matches your learning needs.
MODULE 1
Examine a quarter-end revenue request, an AI-assisted memo and an accounting treatment defended because it is familiar.
MODULE 2
Work through a warranty estimate, divided loyalties and a request to delay reporting a control concern.
MODULE 3
Review an AI-assisted contract memo, a board-pack deadline and a credit model that challenges an experienced view.
MODULE 4
Consider a possible lending-covenant issue, unusual payments and an acquisition summary with important matters unresolved.
COMPLETE PROGRAM OR INDIVIDUAL LEARNING
Start with a topic relevant to your work, or practise the full decision cycle across all four modules.
C$39.99 CAD
C$19.99 CAD each
The same four modules cost C$79.96 when bought separately at current launch prices. Bundle saving: C$39.97 before tax.
One-time payment. Prices before applicable taxes. Launch prices end December 31, 2026 at 11:59 p.m. Eastern Time.
FREE PLANNING TOOL · NO EMAIL REQUIRED
Use the CPA ethics calculator to estimate a gap in your ethics learning record. Select your jurisdiction and enter completed hours you have assessed as qualifying under its rules.
YOUR PLANNING ESTIMATE
Choose your jurisdiction to see its source and any special considerations. This tool checks ethics hours only, not total CPD, exemptions or licence requirements.
For the nine rolling-period jurisdictions listed, the planner uses a four-hour ethics target over the selected year and the two preceding calendar years. The next-year estimate excludes the oldest year and assumes no new learning yet. It is a planning aid, not a compliance declaration or a course-approval tool. New members, exemptions, multiple memberships and specific requirements may need a different assessment. Québec and other jurisdictions receive guidance rather than a rolling-period calculation.
Planning estimate only. Check total CPD, exemptions, prescribed courses and licence requirements with your professional body.
TRY THE REASONING BEFORE THE COURSE
Your CFO asks you to record revenue before quarter-end. Customer acceptance is still missing. “We have always done it this way,” they say. What is your strongest next step?
The strongest starting point is the evidence and applicable criteria. Identify what is known, what remains unverified and which obligations apply. Consider pressure, affected stakeholders and whether consultation or escalation is proportionate. Neither routine practice nor an unsupported allegation resolves the evidence gap. The facts and relevant standards determine the accounting conclusion.
Illustrative learning scenario.
INSIDE THE CASES
See how responsibilities shape the questions a controller, CFO and independent controls leader bring to the same decision.
Controller
Works through the evidence, assumptions and decision record.
CFO
Makes leadership expectations and commercial pressure visible.
Director of Internal Controls
Brings an independent controls and governance perspective.
Recurring fictional characters used in teaching cases.
THE TESTED DECISION CYCLE
SHALALA’s teaching framework helps structure the questions. It works alongside applicable professional standards; it does not replace them.
What makes this decision difficult?
What is known, assumed or missing?
Which obligations apply, and who is affected?
What pressure could distort the reasoning?
Would an independent reviewer find it defensible?
What response is proportionate, and why?
YOUR LEARNING RECORD
Approximately 1 hour per module, or approximately 4 hours for all four modules, including assessment and reflection. Full completion may take longer.
Count completed learning that is relevant to your role under your professional body's rules. Where hours are required, record qualifying active learning time, exclude breaks and administration, and avoid counting overlapping video and companion time twice.
ABOUT SHALALA LEARN
JUDGMENT, TESTED. is part of SHALALA Learn. The program brings professional ethics into practical accounting and finance situations through cases, assessment and reflection.
About SHALALAFor CPAs in business and practice, controllers, finance leaders and accounting professionals who work with competing priorities, incomplete evidence or difficult decisions.
Penny, Max and Connie are fictional teaching characters. They are not instructors or client testimonials.
CANADIAN ETHICS CPD · CHECK THE SOURCE
Ethics hours sit within broader CPD requirements. Confirm your membership category, reporting window, exemptions and any prescribed learning before making a declaration.
CPABC requires 1.5 hours of qualifying AML learning for members in scope. Current members generally have a December 31, 2026 deadline; admission-date rules apply to newer members. Qualifying AML hours can also count toward ethics. This course is not presented as AML training.
Québec requires four hours of structured professional ethics learning within its three-year reference period. Its current guidance also requires the prescribed three-hour Code of Ethics course. This general ethics course does not replace that prescribed course.
Official guidance reviewed October 8, 2026. Follow the linked authority if its rules change. For territorial or multiple memberships, confirm the applicable requirements with each body.
COMMON QUESTIONS
The program provides structured ethics learning for accounting and finance professionals, with lessons, applied cases, assessment and reflection. Choose learning relevant to your role and confirm its eligibility and classification under your professional body’s rules.
Allow approximately 1 hour per module or approximately 4 hours for all four modules, including assessment and reflection. Full completion may take longer. Record your qualifying learning time under your professional body’s rules.
The four modules cover evidence and professional judgment; pressure, incentives and conflicting interests; AI-assisted work; and difficult decisions, consultation and escalation.
Work through the lesson and learning guide, then complete the final assessment and reflection in your module. Your course shows the completion requirements.
Thinkific records your course progress and assessment results. Keep your learning guide, assessment record and available completion documentation with your CPD records.
Yes. Requirements, reporting periods and documentation depend on your professional body and membership. Use the regional planner and its official sources to check the requirements that apply to you.
Yes. The courses are online and self-paced, so you can work through the lessons and activities around your schedule.
Yes. Choose an individual module for CAD 19.99 or the complete four-module program for CAD 39.99 at current launch prices, before applicable taxes.
Work through cases on workplace pressure, AI and difficult professional decisions.
CAD before applicable taxes. Launch prices end December 31, 2026 at 11:59 p.m. Eastern Time.
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