KPMG - CARE2 In this course, you are studying ethical theories. If the ethical theories were full-proof or shall we say, always resulted in an effective decision everyone could live with, ethical decision-making frameworks/models would be unnecessary. For those times when ethical theories are insufficient for decision-making purposes, KPMG developed the Ethical Decision-Making Process, which they refer to as CARE2. The "2" refers to using the same four letters: C-A-R-E before a decision is made and before