<p>This course will be an overview of:</p> <ul> <li>Wyoming Board of CPAs rules and authority</li> <li>Key ethical principles: integrity, objectivity, due care, and independence</li> <li>Professional conduct standards and acts discreditable</li> <li>Advertising, solicitation, and fee practices</li> <li>Client records and confidentiality obligations</li> <li>CPE requirements and disciplinary actions</li> <li>Ethics in tax practice: Circular 230 and SSTS</li> <li>Emerging issues: ESG, AI, blockchain, and data privacy</li> </ul>