ISCPA's An Inconvenient Blindness: Navigating Corruption and Conflicts of Interest
*** There are two very different SESSIONS for this event -
please read all the information below to make sure you select the type of CPE credit that you need this calendar year. Then, click on the Sessions tab above and select one to register for. ***
While no one thinks they will succumb to the temptation of bribery or conflicts of interest, this session will challenge conventional perspectives by shedding light on the subtle yet pervasive issues that these types of corruption present. You will unravel the psychological factors contributing to these unethical practices, exploring the hidden biases and rationalizations that often cloud judgment. Through an engaging discussion and case studies, you will confront the inconvenient truths surrounding these behaviors to foster a deeper understanding of human nature and the complexities of ethical decision-making.
For ISCPA members who have remitted their 2026 membership dues.
- To help ISCPA members satisfy their ethics CPE requirement for the State of Idaho
- Evaluate the motivations and justifications behind bribery and conflicts of interest.
- Recognize the effects of overconfidence on decision-making as it relates to corruption and conflicts of interest.
- Design strategies and interventions aimed at mitigating bribery and conflicts of interest within various organizational contexts.
General Ethics Session: (what most ISCPA members need)
- Starting the 2nd year of Idaho licensure (and continuing forever thereafter) Idaho CPAs must report a minimum of 4 ethics credits every 2-year period.
- These ethics credits can be general, regulatory, behavioral or state-specific - as long as the certificate shows the area of study as ethics of some type.
- Explanation of Idaho's "rolling two-year" period:
- Last year's reported ethics credits + this year's completed ethics credits = minimum of 4
- AND
- This year's completed ethics credits + next year's ethics credits = minimum of 4.
- Last year's reported ethics credits + this year's completed ethics credits = minimum of 4
- Explanation of Idaho's "rolling two-year" period:
- These ethics credits can be general, regulatory, behavioral or state-specific - as long as the certificate shows the area of study as ethics of some type.
Idaho State-Specific Ethics Session: (for those that became licensed in Idaho this year)
- Within the 1st calendar year you become licensed in Idaho, you must report 2 Idaho-state-specific ethics credits.
- Your certificate must show that the area of study is Idaho State-Specific ethics.
- This applies to:
- Applicants for licensure (exam, reciprocity or transfer of grades) - this calendar year.
- Those with a lapsed or suspended Idaho license seeking to be reinstated - this calendar year.
- Those with an inactive or retired license seeking re-entry - this calendar year.
2026 ISCPA Membership
2.00 credits
Hood Michael
After serving 25 years as a Special Agent in the FBI, Michael "Bret" Hood became the director of 21st Century Learning & Consulting, LLC upon his retirement in 2016. During his tenure with the FBI, Bret led and served in three different divisions finishing his career by spending the last four years as an adjunct professor of leadership and ethics for the University of Virginia at the prestigious FBI National Academy. In 2010, Bret was selected to be part of an elite team tasked to develop a new executive leadership program for the FBI. As such, Bret joined the FBI Academy staff in 2012 and created unique and interactive courses on the psychology behind leadership, executive leadership, crisis leadership, ethical leadership, and contemporary issues in leadership. Bret is also a federal court certified expert in financial crimes and money laundering. Currently, Bret serves as an Association of Certified Fraud Examiners (ACFE) faculty member and is also a forensic accounting professor for the University of Virginia and Mt. St. Mary's University. In 2018, Bret was rated as the top instructor at the ACFE's headline event, the Global Fraud Conference, which had over 3,500 attendees and over 50 instructors. Since 2000 (both with the FBI and post-retirement), Bret has taught Fortune 500 companies as well as top executives for various government entities on such topics as leadership, ethics, fraud, compliance, risk assessment, risk management, interviewing, and crisis leadership. Bret is known for his unique and interactive approach to teaching where he triggers deep individual thoughts about different topics and how they can be applied to current situations and dilemmas. Bret has over 100 references who claim that his courses are the best courses they have ever taken. Bret is the author of the critically acclaimed books, Eat More Ice Cream: A Succinct Leadership Lesson for Each Week of the Year & Get Off Your Horse! 52 Succinct Leadership Lessons from U.S. Presidents.