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 license restoration rules in Rhode Island. Recall the professional obligations of a Rhode Island licensee. Recall the continuing professional education requirements in Rhode Island. Specify how the peer review process functions in Rhode Island. Identify the Rhode Island Board's process for handling complaints and conducting hearings.

Public Interest Principle 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 Disclosing Confidential Information without Permission Conflicts of Interest Ethical Conflicts Kohlberg's Stages of Moral Development The Stages of Moral Development as Applied to Accounting Ethical Frameworks Ethical Egoism