- Explain bow integnty enables a CPA to withstand pressures and avoid subordination of judgment. - Describe the regulatory system in accounting and how professional accountants serve the public interest. - Discuss the principles section of the AICPA Code of Conduct. - Describe the causes of fraud, detection methods, and preventative controls. - Describe the signs that an organization has collapsed ethically - Discuss the acope and role of corporate governance systems in the ethickal decision-making process - Explain the models of corporate governance and ethical expectations of organizations. - Explain how the provisions of the Sarbanes-Oxley Act relate to corporate governance, including relationships with key parties and internal control over financial teporting (ICFR). - Discuss whastleblowing procedures under Dodd-Frank and concerns about the program - Analyze the moral basis for whustleblowing and accountants' obligations to whistle-blow