This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach ––the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations. This course qualifies for CPA ethics CPE in the following states, which do not require a state-specific ethics course: (Consult your state’s requirements for further information). AR, CA, CO, DC, HI, ID, IL, IN, IA, KS, KY, ME, MD, MA, MI, MO, MT, NE, NV, NH, NC, NM, OK, PA, PR, RI, VT, and WV. *Idaho CPAs renewing their license can take this course. (New licensees must take a state-specific course). *KS, KY, MI, and MT require 2 CPE hours in ethics per license cycle; MO and NC require 2 CPE hours in ethics annually; RI requires 6 hours in ethics.