After completing this course, the learner should be able to:

• Identify the key components of Wyoming's regulatory framework for CPAs and the proper use of the CPA title
• Recognize threats to independence and objectivity in various professional engagements and appropriate safeguards
• Identify situations requiring the application of integrity and professional judgment in CPA practice
• Distinguish between the components of professional competence, including CPE requirements, quality control systems, and peer review
• Recognize acts that would be considered discreditable to the profession and the proper handling of confidential information
• Identify proper and improper communications with the public, including advertising, firm names, and fee disclosures
• Differentiate among types of audit opinions and when each should be applied in accordance with professional standards
• Identify proper records management practices, including retention requirements and client record obligations
• Distinguish between acceptable and unacceptable tax positions based on professional standards and ethical requirements
• Identify the components of Wyoming's CPA disciplinary process and the potential consequences of violations
• Recognize how to apply the AICPA Code's conceptual framework to resolve ethical dilemmas in professional practice
• Identify emerging ethical challenges related to technology, remote work, and ESG reporting in the accounting profession