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 qualifiers needed to be licensed as a CPA in North Carolina. Recall the requirements for a CPA outside of North Carolina, who wants to provide services in the state. Recall the civil penalties that the Board is allowed to levy. Cite the components of the Board's Integrity Rule and Competence Rule. Identify the various acts considered to be discreditable to the profession. Specify the number of days allowed for a CPA to notify the Board of various changes, and of the types of conditions requiring notification. Identify the situations in which a CPA's work products can be withheld from a client. State the disclosure rules for a CPA firm that wants to perform professional services via the Internet.

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 The Impact of Accountant Biases North Carolina State Board of Certified Public Accountant Examiners Rules and Regulations