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 ownership rules for North Dakota CPA firms. Recall the peer review rules for North Dakota CPA firms. Recall the continuing professional education requirements for North Dakota CPAs. Specify the certificate revocation rules in North Dakota. Identify the North Dakota rules pertaining to confidential client communications.

Public Interest Principle Failure to File a Tax Return or Pay a Tax Liability Negligence in the Preparation of Financial Statements or Records Failure to Follow Government Rules and Regulations Failure to Follow Government Auditing Standards Improperly Limiting Liability Disclosing Confidential Information without Permission Ethical Conflicts Conflicts of Interest The Stages of Moral Development as Applied to Accounting How to Makes Ethical Decisions