Upon successful completion of this course, participants will be able to:

• Recognize the importance of ethics for CPAs
• Identify ethical standards CPAs should follow
• Recognize the three steps in the Conceptual Framework Process prescribed by the AICPA
• Recognize the importance of identifying and managing conflicts of interest
• Identify examples of conflicts of interestfor both CPAs in public practice and in business
• Recognize how to approach conflicts of interest
• Identify best practices for how to prevent or mitigate negative impacts from conflicts of interest
• Recognize the importance of protecting confidential client information
• Distinguish between information that is confidential and non-confidential
• Identify confidentiality requirements based on the AICPA Code of Professional Conduct
• Recognize best practices for protecting confidential information
• Recognize examples of discreditable actsand how to avoid them
• Identify situations where disclosure of CPA exam material would be a discreditable act
• Recognize ethical requirements for tax returns for yourself and others
• Identify ethical requirements related to confidential information
• Recognize best practices for preventing discreditable acts