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 types of complaints that the Board will investigate.
• Identify the activities that will incur a civil penalty from the Board.
• Specify the activities that a former licensee must complete after having resigned his or her license.
• Recognize the actions needed to reinstate a license to active status.
• State the requirements for maintaining a branch office within Oregon.
• Recall the qualification requirements for CPE programs.
• Recall the circumstances under which a fee is not considered to be contingent.
• Cite the Board rule for dealing with non-disclosure agreements.
• Identify the disciplinary actions available to the Board.