This course is designed to meet the 2-hour ethics CPE requirement for Tennessee CPAs. It covers standards of professional conduct and business practices adhered to by Tennessee CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach –the threats and safeguards approach –to coping with ethical dilemmas. The Tennessee ethics section discusses practical aspects for maintaining licensure. Also included are some cases of AICPA ethics violations, providing voluntary service to not-for-profit entities, and Tennessee enforcement cases.