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 relating to the practice privilege in Alabama.
• Recall the Alabama continuing professional education requirements.
• Cite the independence requirements for an Alabama CPA.
• Identify the situations in which an Alabama CPA is allowed to disclose a client’s confidential information.
• Recall the circumstances under which the payment of a contingent fee to an Alabama CPA is allowed.