In recognition of the effect that their actions or inactions may have on other people, professionals in many different fields are required to regularly complete continuing education on the subject of ethics as it applies to their particular field of endeavor. This requirement is intended to serve as a regular reminder to individuals who are placed in positions of responsibility that they have an obligation to honor the trust that is placed in them by those whom they serve.

This entertaining and thought-provoking course is presented here in a rarely considered context. This course examines the basic principles of ethics that we all know quite well, but often fail to apply in our personal and professional lives. As the pressures related to career advancement and personal accomplishments mount, we sometimes abandon the traits that are basic to success. This course is designed to help participants identify those traits and reexamine their behavioral and professional priorities.

At the completion of this course, students should be able to:

• identify and discuss ways in which CPAs can go about achieving and maintaining high standards of ethical conduct
  
• examine the concepts of ethics and ethical reasoning and demonstrate the impact these concepts have on CPAs and the work they perform
  
• present and discuss the core values of the profession-- integrity, objectivity, and independence--from both an ethical and rules-based point of view
  
• emphasize the responsibilities of CPAs to maintain and honor the public’s trust
  
• clarify and demonstrate the manner in which the Rules of Professional Conduct are intended to be applied by CPAs in a variety of professional situations
  
• discuss, through case analysis, the actions to be taken by CPAs when faced with ethical dilemmas in their professional careers