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 basis upon which conclusions are reached in an engagement. Recall the rules regarding the disclosure of confidential client information in Wisconsin. Recall the classifications of client records in Wisconsin. Cite the rules relating to licensee and firm notifications to the board in Wisconsin. Identify the situations in which a firm name is considered to be misleading in Wisconsin. Recall the continuing professional education requirements in Wisconsin.

Rules of Conduct Public Interest Principle 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 Conflicts of Interest Ethical Conflicts Ethical Standards in Tax Practice Kohlberg's Stages of Moral Development How to Makes Ethical Decisions Ethical Egoism Wisconsin Accounting Examining Board Rules and Regulations