Michelle Causton, FCPA, FCGA on The Role of Clear Communications in Ethical Practice

Mark Twain once said, “The difference between the almost right word and the right word is really a large matter – ‘tis the difference between the lightning bug and the lightning.”

When it comes to professional ethics and its foundational role to being a CPA, clear communication is critical. And according to Michelle Causton, FCPA, FCGA, there is always room for improvement.

We sat down with Michelle to talk about her experience as a Fellow, the importance of communication, and how to embody an ethical mindset.

Michelle’s career in accounting was born from a love of numbers, balancing her mother’s bank book when she was young and taking bookkeeping courses in high school.

While working as a technician in public accounting she decided to pursue her designation, inspired by the people she worked with.

“It was a decision I have never regretted. Public accounting is a wonderful training ground. You are exposed to businesses of all types, from mom and pop garages to the film industry. And while I enjoyed the technical aspects of the job what I really loved was explaining financial and tax information to clients. I was able to take those two passions into teaching at Canadore College and Nipissing University. I like to think I was instrumental in encouraging students to become CPAs.”

Through her wide range of experiences, one thing remained constant: working with people. It’s why she decided to dedicate her career to exploring communication and improving the way people interact in a business setting.

“In my experience, I’ve learned that you can never be ashamed or worried that you should have understood something. If something isn’t clear, just ask,” Michelle says. “The person will either give you a wonderfully clear explanation, and if they don’t - they might not understand it either.”

One area where clear communication is vital in accounting is ethics.

Michelle notes that while ethical practice, as embodied by the CPA Code of Professional Conduct and the Student Code, should be enforced and communicated by CPAs, there seem to inevitably be scenarios that lack clarity on exactly what the rules mean. With situations like this, Michelle reinforces how important effective communication is, and to ask questions when things are not clear.

“You don’t have to look to the gatekeeper to know if something is ethical or not. Most people know when they are doing something wrong.”

“In my career I noticed that creative solutions were often rewarded even when that meant putting a spin on things or taking shortcuts. That didn’t always result in clear communication, and sometimes it  wasn’t ethical. The profession is trusted and respected, and it’s our responsibility to enforce – and effectively communicate - ethical practice.”

“When I think about ethical practice, I think about mindfulness. When we take the time to really think about what we are doing, it makes a difference.”

While there is a framework that all CPAs need to follow, there is always room for improvement in terms of how ethical practice is communicated effectively, and how to make ethics education and professional development more meaningful.

“The CPA Code of Conduct is highly technical, but in our workplace, ethical behaviour is more than just being able to memorize it word for word,” Michelle explains. “Years ago, I thought to myself, there has to be a better way of talking about ethics.”

“I have found that it starts with making people understand that they can assume personal responsibility – you don’t have to look to the gatekeeper to know if something is ethical or not. Most people know when they are doing something wrong. And when we are tasked with communicating these ideas to other people, we sometimes forget that it’s also our responsibility to make sure that what we are saying is clear, and that the person on the other end understands.”

Overall, Michelle reminds us that ethical practice and being mindful about the way we communicate is not reserved for the office: “I believe [being ethical] lives in the small things and starts with embodying that mindset both inside and outside of a professional setting.”

Michelle will be leading a session on Ethics Under Pressure: Practical Strategies for Ethical Decision-Making at CPA Ontario’s upcoming Ethics conference on June 19. You can learn more about this year’s speakers and register for the conference.