CPAs who practice forensic accounting face different ethical dilemmas than those who work in industry or public accounting. In addition to reviewing Arizona Law and the AICPA Code of Professional Conduct we will discuss the ethical guidelines set forth by other organizations that could apply to forensic accountants including the Association of Certified Fraud Examiners, The National Association of Certified Valuation Analysts, and the American Board of Forensic Accounting. We will discuss ethical issues specific to the forensic accounting field and the AICPA's Statement and Standards for Consulting Services.