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 intervals at which Hawaii CPAs must obtain a permit to practice. Specify the types of disciplinary actions that the Hawaii Board can take. State the prohibition on who can use the CPA designation in Hawaii. Specify the peer review requirements for a firm conducting public accountancy in Hawaii. Identify the continuing professional education requirements for a Hawaii CPA.

Public Interest Principle Discrimination and Harassment in Employment Practices Solicitation or Disclosure of CPA Examination Questions and Answers Failure to File a Tax Return or Pay a Tax Liability Negligence in the Preparation of Financial Statements or Records Failure to Follow Government Rules and Regulations Failure to Follow Government Auditing Standards Disclosing Confidential Information without Permission False or Misleading use of the CPA Credential Failure to Return Client Records Conflicts of Interest Ethical Conflicts Kohlberg's Stages of Moral Development How to makes Ethical Decisions