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 how the South Dakota Board deals with licensees who choose not to renew. Recall the notification requirements by South Dakota CPA firms to the Board. Recall the rules relating to continuing professional education in South Dakota. Specify the South Dakota requirements relating to confidential communications with clients. Identify the South Dakota requirements relating to peer reviews.

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 Failure to Follow Government Rules and Regulations Failure to Follow Government Auditing Standards False or Misleading Representations False or Misleading use of the CPA Credential Ethical Conflicts Ethical Standards in Tax Practice Kohlberg's Stages of Moral Development How to Make Ethical Decisions Virtue Ethics Certificates, Licenses, and Permits Continuing Professional Education Professional Conduct