This course will help CPAs licensed in the State of California to recognize, analyze, and resolve ethical dilemmas they face every day. The course goes beyond compliance and reviewing rules, codes of conduct, and conflicts of interest, to provide: definitions of ethics and ethical behavior, familiarity with sources of ethical guidance, including the California Accountancy Act and the California Board of Accountancy Regulations, and the ability to research issues addressing these sources of ethical guidance, the responsibilities and obligations of decision makers in the practice of professional ethics, pitfalls that may be encountered in ethical analysis, and the important principles as guides in the decision-making process when faced with ethical dilemmas Upon completion of this course you should be able to: identify current ethical and professional conduct standards, as well as statutory and regulatory requirements in California; describe ethical and conduct standards of your profession, whether you are in public, private, or government practice; recognize current ethical standards for various professional organizations, such as AICPA, California Society of CPAs, GAO, and IIA; recognize types of activities that have caused some accounting and auditing professionals to be perceived as in violation of conduct and ethical standards; identify disciplinary actions taken by California Board of Accountancy; apply ethical standards to situations encountered in public accountancy practice; and know how to find reference guides of recent publications on conduct and ethics for accounting and auditing professionals, including (but not limited to) copies of the California Accountancy Act and California Accountancy Regulations.