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. Specify the requirements for a foreign-licensed applicant in Montana. Recall the Montana practice privilege rules. Recall the Montana requirements for a CPA to switch to retired status. Specify the Montana requirements relating to peer reviews for CPA firms. State the Montana continuing professional education requirements.

Public Interest Principle Discrimination and disclosure of CPA Examination Questions and Answers Failure to File a Tax Return or Pay a Tax Liability Disclosing Confidential Information without Permission Conflicts of Interest Ethical Conflicts Kohlberg's Stages of Moral Development How to Make Ethical Decisions Ethical Framework