Topics Covered: Ethics and Ethical reasoning; AICPA Code of Professional Conduct; The Titanic Story; The USS Pueblo Story; Utah Rules and Regulations. Upon completing this course, you should be able to: Recognize ethical reasoning used by accountants; Identify different principles and rules of the AICPA Code of Professional Conduct; Identify independence and objectivity issues; Recognize ethical standards and violations; Differentiate the general requirements to be licensed as a Certified Public Accountant in Utah; Identify steps in the conceptual framework; Recognize the general standards prescribed by ET Section 201; Identify the discipline dealing of good and bad and with moral duty and obligation; Differentiate parts of the AICPA Code of Professional Conduct; Identify the steps with respect to the conceptual framework; Recognize SSARS statements requiring additional documentation for compilations and reviews in the area of engagement letters; Recognize the changes to ethics requirements for Utah CPAs; Identify the key laws and rules regarding the new ethics requirements for Utah; Discuss practical and helpful instructions on compliance.