<p>This course will be an overview of:</p> <ul> <li>AICPA Code of Professional Conduct integration and ethical standards</li> <li>Utah CPA licensing requirements, regulatory structure, and disciplinary procedures</li> <li>Common compliance violations and their consequences</li> <li>Professional standards for independence, confidentiality, and competence</li> <li>Prevention strategies, quality control procedures, and peer review requirements</li> <li>Major licensing changes effective July 1, 2026, and their effect on Utah CPA pathways</li> </ul>