This course is designed to meet the four-hour ethics CPE requirement for CPAs practicing in the state of Utah: Three hours in professional ethics; one hour in the Utah Licensing Act and Administrative Code. The course covers the Utah Licensing Act and Administrative Code with an emphasis on license renewal requirements, continuing professional education, peer review, and professional conduct. The AICPA Code of Professional Conduct Principles and Rules are also covered, with cross references made between the Utah and AICPA rules, where applicable.