Leakage of Confidential PCAOB Inspections Information
4-1 Distinguish ethical from unethical behavior in personal and professional contexts.
4-2 Resolve ethical dilemmas using an ethical framework.
4-3 Explain the importance of ethical conduct for the accounting profession.
4-4 Describe the purpose and content of the AICPA Code of Professional Conduct.
4-5 Apply the AICPA Code rules and interpretations on independence and explain their importance.
4-6 Understand the SarbanesOxley Act and other SEC and PCAOB independence
requirements and additional factors that influence auditor independence.
4-7 Understand the requirements of other rules under the AICPA Code.
4-8 Describe the enforcement mechanisms for CPA conduct.
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