This course defines ethics and provides reasons that accounting professionals should continue educating themselves with the goal of achieving the highest standards of ethical conduct. It discusses ethical reasoning and its application to common dilemmas that practitioners may face. The course provides case studies to demonstrate application of ethical principles, values, and ethical reasoning. This course discusses the Colorado Statutes and Rules that pertain to CPAs licensed to practice in the state of Colorado. Students will become familiar with the Colorado Revised Statutes, the Rules of the State Board of Accountancy, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them. Upon completion of this course, the user should be able to: Recognize the purpose of studying ethics and be excited about the opportunity to improve ethical reasoning abilities. Recognize the process of ethical reasoning and how to apply it when specific dilemmas occur. Recognize the requirements for a CPA in the State of Colorado.