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 issuance of a CPA certificate in Massachusetts. Recall the reciprocity requirements in Massachusetts. Recall the requirements for responding to Massachusetts Board communications. Specify the allowable exceptions for avoiding Massachusetts CPE requirements. State the requirements for reinstatement and renewal of a Massachusetts license. Specify the circumstances under which contingent fee and commission arrangements are allowed in Massachusetts. Identify the situations in which firm names and individual titles are considered to be misleading in Massachusetts. Identify the circumstances under which a Massachusetts CPA firm may have non-licensee owners.

Public Interest Principle Failure to File a Tax Return or Pay a Tax Liability Conflicts of Interests Due Care The Conceptual Framework Ethical Conflicts Ethical Standards in Tax Practice Massachusetts Rules and Regulations