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. Recall the requirements for a quality review in Connecticut. Specify the circumstances triggering a license revocation or suspension in Connecticut. State the requirements to be granted a permit to practice public accountancy in Connecticut. Specify the requirements for the reissuance of a CPA license in Connecticut. Identify the rules relating to the disclosure of confidential client information in Connecticut. Recall the rules regarding the treatment of records and working papers in Connecticut.

Public Interest Principle Failure to File a Tax Return or Pay a Tax Liability Conflicts of Interest Due Care The Conceptual Framework Ethical Conflicts Ethical Standards in Tax Practice The Impact of Accountant Biases Kohlberg's Stages of Moral Development How to Make Ethical Decisions Ethical Frameworks Ethical Egosim Connecticut State Board of Accountancy Rules and Regulations