This course is designed for Ohio CPAs to meet the 3-hour Ethics CPE requirement. It covers standards of professional conduct and business practices adhered to by accountants 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 covers Ohio Statutes and Rules of Accountancy, and the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. After completing this course, participants will recognize the content of the AICPA Code of Professional Conduct and understand the scope and nature of laws and regulations in Ohio governing accountancy.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Chapter 1:
Recognize ethical reasoning used by accountants
Chapter 2:
Identify the key components of the AICPA Code of Professional Conduct
Recognize the conceptual framework approach for evaluating threats to independence
Identify issues related to providing nonattest services to attest clients
Recognize violations related to advertising and solicitation
Chapter 3:
Recognize laws as presented in the Ohio Revised Code (ORC 4701 Accountancy Board Law)
Identify rules of the Ohio Administrative Code (OAC 4701 Accountancy Board Rules)
Major Topics
Ethics and Ethical Reasoning
AICPA Code of Professional Conduct
Ohio Professional Standards and Responsibilities
