This 3-hour course is designed to meet the 3-hour professional ethics CPE requirement for Louisiana 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 contents of the State Board of Certified Public Accountants of Louisiana, Title 46, Part XIX, Chapter 17 - Rules of Professional Conduct are covered as are Louisiana Revised Statutes, Title 37, Chapter 2, Section 83 – Unlawful Acts .  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.