This 4-hour course is designed to meet the 4-hour ethics CPE requirement for California CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  The applicable rules and statutes promulgated by the California Board of Accountancy and the California Accountancy Act are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.