This is an ethics course for Colorado CPAs 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. Chapter 3 and the appendices cover Colorado Rules of the State Board of Accountancy, the Revised Statutes and Policies adopted by the Board. Note: This course meets the requirements for CPA license renewal. This course does not fulfill the 2 CR&R Course for new or reactivating CPAs.