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 Board requirements for registering an office location in Wyoming. Recall the requirements for the types of acceptable continuing professional education (CPE) for Wyoming CPAs. Recall the rules pertaining to the Wyoming Board's verification of compliance with CPE rules. Specify the nature of the rules contained within the Wyoming rules of professional conduct. State the requirements for when a Wyoming CPA should deliver records to a client. Identify the disclosure requirements for a Wyoming CPA who wants to advertise to perform professional services via the Internet.

Public Interest Principle Failure to File a Tax Return or Pay a Tax Liability Negligence in the Preparation of Financial Statements of Records Conflicts of Interest Due Care The Conceptual Framework Ethical Conflicts Ethical Standards un Tax Practice The Impact of Accountant Biases Kolhberg's Stages of Moral Development Ethical Egoism Wyoming Board of Certified Public Accountants Rules