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 requirements for being granted a CPA license in Kentucky, as well as to renew one. Recall the requirements for notifying the Kentucky board about address changes. Recall the requirement for a license to respond to a notice of hearing and complaint. Specify the rules pertaining to the use of the CPA title. State the Kentucky board's rules regarding the confidentiality of client information. Specify the continuing professional education requirements for a Kentucky CPA. Identify the possible outcomes of a negative peer review.

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 Kentucky Board of Accountancy Statutes and Regulations