This is an ethics course designed for Louisiana CPAs. It covers standards of professional conduct and business practices that should be 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 presents the AICPA Code of Professional Conduct, along with the threats and safeguards approach to coping with ethical dilemmas. The Louisiana State Board Rules of Professional Conduct are discussed in different sections of the course, in case studies, and in relevant sections where the AICPA rules are discussed. NOTE: The final exam requires a 90% minimum passing grade.