CPAs have a well-earned reputation for ethical behavior. It is every CPA's responsibility to uphold this reputation and to enhance it for the next generation. In order to act ethically, CPAs need to thoroughly understand their ethical and regulatory requirements with regard to the core principles of integrity, objectivity and independence. In this course, we will study the source of these responsibilities by exploring the AICPA's Code of Professional Responsibility (Code) and the United States Department of the Treasury Circular 230 (Circular 230), which details tax practitioners' responsibilities when representing tax payers in front of the Internal Revenue Service (IRS). The course will discuss and provide examples of the Code's Independence Rule, and its various interpretations as well as discuss the disciplinary process under Circular 230. The course uses practical "Case in Point" examples to provide hands-on applications of the material in order to achieve its primary objective of helping to educate CPAs in the ethics of the accounting profession.