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 the members of the Missouri State Board of Accountancy. Recall the requirements for being granted a CPA license in Missouri. Recall the requirements for firms practicing public accounting in Missouri. Specify the naming conventions in Missouri for CPA firms. State the allowable abbreviation usage in Missouri for the CPA designation. Specify the Missouri contingent fee rules. Identify the client confidentiality rules in Missouri. State the process for filing complaints against CPAs in Missouri. State the experience rules in Missouri to be granted a CPA license.

Public Interest Principle 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 Missouri Board of Accountancy Rules and Regulations