understanding Of eulies, piolesslonial le'spulislullities, arid legal Issuesaffecting the accounting professions.0 12.2 Legal, Regulatory, & Ethical: Identify and respond to situations thatmay be unethical or in violation of professional standards.0 12.3 Communication: Effectively communicate the importance of ethicalbehavior to clients.Goal 15: Functional and Personal Competencies in Accounting Ethics: Learnersdemonstrateo Competencies:15.2 Use authoritative guidance to accomplish tasks and solveaccounting-related problems