Topics covered include: Individual ethics - The participants will hear about: The code of conduct, professional responsibilities, and core values of the profession. How are ethics and ethical behavior defined? What does it mean to be ethical as an accounting practitioner? How does the code of conduct, professional responsibilities, and core values of the profession affect the professional accountant?; Business ethics How does making ethical choices in the workplace impact businesses and individuals?; What is the role and responsibility of organizations in creating an ethical culture?; What are the newly revised and proposed interpretations, rulings, and legislative issues that affect CPAs in both public accounting firms and employment in industry, government and education?; Independence What are the highlights of the AICPA's independence rules, AICPA Interpretation 101-3, and their differences in regards to public accounting?; Specialized practice areas What are the specialized ethical responsibilities in practice areas such as tax, industry, and government?; Future trends What are the trends that will affect the future of the accounting profession? What trends and changes are being observed by CPAs?; AICPA Interpretation 101-3 on independence and the differences between attest and non-attest services for clients; Responsibilities of CPAs to their clients on confidentiality and record retention as required by AICPA; Future implications of CPAs and ethics. Upon completing this course, you should be able to: Recognize the changes in ethical requirements a CPA licensees remain on top of; Identify the changes made to the AICPA's Code of Professional Conduct for Members in Public Accounting and Members in Business.