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 terms of the substantial equivalency rule in New Hampshire. Recall the requirements for renewing a New Hampshire CPA certificate. Recall the rules pertaining to New Hampshire continuing professional education. Specify the circumstances under which a New Hampshire CPA's conduct would trigger disciplinary proceedings. State the circumstances under which the New Hampshire confidential communications rule would be breached. Identify the situations in which a New Hampshire CPA must provide documents to a client.

Public Interest Principle Discrimination and Harassment in Employment Practices Solicitation or Disclosure of CPA Examination Questions and Answers Failure to File a Tax Return or Pay a Tax Liability Negligence in the Preparation of Financial Statements or Records False or Misleading Representations False or Misleading us of the CPA Credential Conflicts of Interest Ethical Conflicts Ethical Standards in Tax Practice Kohlberg's Stages of Moral Development Ethical Frameworks Ethical Egoism