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

• Cite terminology relating to core beliefs and the fraud triangle.
• Identify critical thinking errors that call for professional skepticism.
• Identify parties to whom a CPA must answer.
• Identify situations where a CPA may face an ethical conflict and how he or she should respond.
• Cite the core values of CPAs and what they entail.
• Cite important dates related to the revision of the AICPA Code of Professional Conduct.
• Cite the CPA vision statement.
• Identify a seminal event and explain why it is important.
• Identify traits that may lead to ethical breaches and describe people who may commit them.
• Identify where a CPA should report ethical violations or concerns.