Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course is approved by the Washington State Board of Accountancy (Board) and meets the requirement that Washington State-licensed CPAs must complete a four-hour course approved by the Board in ethics and regulation applicable to the practice of public accounting. The primary objectives of the course are to educate CPAs regarding ethics and ethical behavior; review, emphasize, and convey the intent of ethical standards and responsibilities relating to a CPA's performance of professional accounting services; and help CPAs apply ethical judgment in the context of the public interest. This course has been updated to include rule changes enacted by the Board in 2021 that will impact Washington CPAs, including new licensing guidance for individuals and firms. Please note: This course must be completed by Dec. 31, 2024.