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 Indiana substantial equivalency rules. Recall the requirements for applying for the Indiana CPA examination. Recall how the Indiana good character requirement can result in the denial of a certificate. Specify the rules relating to continuing professional education in Indiana. State the Indiana requirements for issuing a certificate to the holder of a designation granted in a foreign country. Specify the ownership rules for an Indiana CPA firm. Identify the circumstances under which the Indiana board can impose sanctions. State the rules in Indiana relating to a person who has requested retired status for his or her certificate. Specify the limitations in Indiana on which title abbreviations can and cannot be used for a license holder and someone who does not hold a license.

Public Interest Principle Failure to File a Tax Return or Pay a Tax Liability Whistleblowing by the Auditor Sarbanes-Oxley Whistleblower Protections Conflicts of Interest Due Care The Conceptual Framework Ethical Conflicts The Impact of Accountant Biases Indiana Board of Accountancy Laws and Rules