Upon successful completion of this course, participants will be able to: Describe the different principles contained within the AICPA Code of Professional Conduct. Specify the different types of harassment. Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct. Explain the accountant's obligations related to the release of confidential information. Specify the policies that may apply to the release of confidential information. Identify the characteristics of false or misleading promotional efforts. Describe the obligations of the accountant in relation to the delivery of records to a client. Specify the obligations of the accountant in regard to conflicts of interest. Describe the different types of threats to an accountant's ability to comply with the AICPA Code of Professional Conduct. Specify the process associated with Arizona Board of Accountancy disciplinary proceedings. Identify the requirements for applying for a CPA certificate in Arizona. Specify the requirements for notifying the Arizona Board of Accountancy of any business changes. Recognize the various acceptable forms of continuing professional education that an Arizona CPA may claim. State the reporting requirements of an Arizona CPA firm to the Arizona Board of Accountancy. Recall the allowable excuses for not satisfying an Arizona Board requirement. Recall the duties of the Arizona Board of Accountancy. Cite the requirements for exercising the limited reciprocity privilege in Arizona. Identify the terms under which an Arizona CPA can claim retired status.

Public Interest Principle Failure to File a Tax Return or Pay a Tax Liability Disclosing Confidential Information without Permission Conflicts of Interest Due Care The Conceptual Framework Ethical Conflicts Ethical Standards in Tax Practice Arizona Board of Accountancy Rules and Statutes