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 notification requirements of the Vermont Board. Recall the continuing professional education requirements in Vermont. Recall the restrictions on the payment of commissions and contingent fees in Vermont. Specify requirements pertaining to the peer review program in Vermont. Identify the Vermont record retention requirements for licensees, as well as its rules regarding the ownership of records.

Public Interest Principle Discrimination and Harassment in Employment Practices Solicitation or Disclosure of CPA Examination Questions and Answers Failure to File a Tax Return or Pay a Tax Liability False or Misleading use of the CPA Credential Conflicts of Interest The Conceptual Framework Ethical Conflicts Kohlberg's Stages of Moral Development The Stages of Moral Development as Applied to Accounting How to Make Ethical Decisions Virtue Ethics Ethical Egoism