Professionals such as CPAs are required to make ethical decisions daily when performing the duties of a practice. Ethical decisions are influenced by many different factors, such as culture, motivation, power, and others. Guam Ethics is a training course will describe some of the different factors that influence the decision-making process. Part 1 of this course will focus on the various factors involved in making ethical decisions. Part 2 of this course will review the Code of Professional Conduct.