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 differences between deontology and consequentialism. Explain how the difference principle can be applied to real-world situations. Specify the California continuing professional education requirements. Recall the fingerprinting requirement imposed by the California Board of Accountancy. Recall the peer review requirements for a firm performing attest services in California. Specify the client notification requirements when a licensee has been licensed by the California Board of Accountancy. Identify the disclosure rules in California as they pertain to confidential licensee information. Recall the rules imposed by the California Board of Accountancy regarding contingent fees.

Public Interest Principle Solicitation or Disclosure of CPA Examination Questions and Answers Failure to File a Tax Return or Pay a Tax Liability Disclosing Confidential Information without Permission False or Misleading Representations False or Misleading use of the CPA Credential Conflicts of Interest Ethical Framework Ethical Standards in Tax Practice Kohlberg's Stages of Moral Development How to Make Ethical Decisions Ethical Framework Virtue Ethics Ethical Egoism