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 basis upon which conclusions are reached in an engagement. Recall the rules under which a professional service corporation can operate in Georgia. Recall the minimum standards of practice for a firm granted a license to provide accountancy services in Georgia. Cite the rules for who can be a resident manager for a firm's office located in Georgia. Specify the rules for the calculation of continuing professional hours of credit for Georgia licensees. Recall the independence rules imposed by the Georgia Board. Recall the rules pertaining to independence, as imposed by the Georgia Board.

Failure to File a Tax Return or Pay a Tax Liability Negligence in the Preparation of Financial Statements or Records Conflicts of Interest Dues Care The Conceptual Framework Ethical Conflicts The Impact of Accountant Biases Kohlberg's Stages of Moral Development The Stages of Moral Development as Applied to Accounting Ethical Frameworks Virtue Ethics Ethical Egoism