This Ohio CPA ethics course meets the three-hour ethics requirement of the Accountancy Board of Ohio (the "Board"). In this Ohio ethics CPE course, we explore ethical principles and values, noting how contextual factors and other issues may cause a person to adopt skewed or incorrect ethical positions. The CPE ethics course then covers ethical reasoning and its application to common accounting dilemmas. Next, we review the Board's Laws and Rules as they apply to all aspects of professional accounting. Case studies and examples are used throughout the ethics CPE course to illustrate various ethics concepts.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recall the component parts of the study of ethics.
Identify the main aspects of virtue ethics.
Recall the various rationalizations used for committing fraud.
Recognize the organizational structure in which employees are pressured the most to accept the direction of management.
Specify the situations under which employees may violate their own ethical standards.
Recall the dispositions that can cause a person to engage in incorrect ethical reasoning.
Specify the type of person who is most subject to being influenced by a self-serving person.
Specify the process used to handle complaints about the possible violation of Board rules.
Recall the time period required in which to respond to Board communications.
Identify the circumstances under which confidential client communications can be disclosed.
Specify the situations in which a client can and cannot be charged for documents that are sent to the client.
Major Topics
Ethical Principles and Values
Ethical Reasoning and Dilemmas
Fraud Triggers
Euphemisms
Ethical Conflicts
