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 District of Columbia rules regarding reciprocity. Recall the District of Columbia rules regarding the payment of commissions to CPAs. Recall the District of Columbia competence and technical standards. Specify the District of Columbia continuing professional education requirements. State the requirements in the District of Columbia for peer reviews.

Public Interest Principle Discrimination and Harassment in Employment Practices Failure to File a Tax Return or Pay a Tax Liability Negligence in the Preparation of Financial Statements or Records False or Misleading us of the CPA Credential Conflicts of Interest The Conceptual Framework Ethical Conflicts The Stages of Moral Development as Applied to Accounting How to Make Ethical Decisions Ethical Frameworks Ethical Egoism Ethical Judgements in Accounting Ethical Rationalizations Ethical Duties of Peer Reviewers