"Slippery Slope of Greed" 2 hr CPE Ethics Workshop

When:  Mar 3, 2018 from 9:15 AM to 11:30 AM (CT)
Associated with  Houston Chapter
​Cost to attend this workshop is $20.  Net proceeds will go to the Houston Chapter Scholarship Fund.  ​


This facilitator-led workshop’s topic is based on Le-Nature’s, Inc., a Pennsylvania-based beverage company founded in 1989 by CEO Gregory Podlucky, who oversaw a large-scale financial fraud based on bogus sales revenues from the late 1990s through 2006. We will use the Le-Nature’s fraud as a vehicle to explore the fraud triangle, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework, and how management accountants can contribute to strong internal controls, fraud prevention, and an ethical climate that encourages good overall corporate governance. You will also explore the ethical responsibilities of corporate accountants and other parties involved in the accounting and financial reporting process by referring to the IMA Statement of Ethical Professional Practice.


Note that this course does not fulfill the ethics requirement for Texas CPAs, but it does count as regular CPE for Texas CPAs. The certificates will be awarded through IMA Global.  


Course Learning Objectives

  • Identify common fraud risk factors present in an actual accounting and financial reporting fraud
  • Determine the five components of internal control included in the COSO internal framework and how they relate to the case
  • Recognize deficiencies in an organization’s internal controls and poor governance


CPE Credits: 2

Prerequisites: None

Advanced Preparation: Review the case study

Course Level: Basic

Field of Study: Behavioral Ethics

Course Delivery: Group Live


Course Facilitator:

Lynette Pebernat – Sr. Application Architect, Dynegy, Inc.

Facilitator Bio:

Lynette Pebernat is a well-seasoned financial professional with over 30 years of experience primarily in the energy industry. She has held various positions in the finance organization, from Staff Accountant to Assistant Controller and has heavy experience in system implementations and upgrades.  Currently, she is a Senior Application Architect - Information Technology at Dynegy Inc., where her team is responsible for the support of Dynegy’s corporate systems. 


Lynette is a CPA, CMA, CFM and CITP. As a member of the Institute of Management Accountants, Lynette has held various volunteer leadership positions at the local and state level.  She serves as a member of the ICMA Board of Regents and is on the faculty of the IMA’s Leadership Academy.  She has a BBA in Accounting from Evangel University and an MBA from Oklahoma State University.



Lone Star College - Greenspoint Center
Room GSPT 306
250 North Sam Houston Prkwy East
Houston, TX 77060
Event Image


Lynette Pebernat