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 types of complaints that the Board will investigate. Identify the activities that will incur a civil penalty from the Board. Specify the activities that a former licensee must complete after having resigned his or her license. Recognize the actions needed to reinstate a license to active status. State the requirements for maintaining a branch office within Oregon. Recall the qualification requirements for CPE programs. Recall the circumstances under which a fee is not considered to be contingent. Cite the Board rule for dealing with non-disclosure agreements. Identify the disciplinary actions available to the Board.

Discrimination and Harassment in Employment Practices Failure to File a Tax Return or Pay a Tax Liability Failure to Follow Government Rules and Regulations Failure to Follow Government Auditing Standards Conflicts of Interest Due Care The Conceptual Framework Ethical Conflicts The Oregon Board of Accountancy Oregon Administrative Rules