Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their “most trusted advisor”. However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session provides learners with an essential overview of our regulatory ethics environment including: ∙ A discussion of the central tenets of accounting ethics including a review of recent trends, ∙ An overview of rule-making bodies that practitioners must abide by, ∙ Changes to the current CPA licensure model, and ∙ Ethical standards pronounced by the AICPA and the Department of the Treasury Field of Study: Regulatory Ethics