Ethics for Ohio: Professional Standards and Responsibilities

Author: Colleen Neuharth McClain

CPE Credit:  3 hours for CPAs

This is an ethics course for Ohio CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs 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 also presents an approach --the threats and safeguards approach —to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations.

Publication Date: April 2014

Topics Covered

  • Ethics and Ethical Reasoning
  • AICPA's Code of Conduct
  • Summearies of the 6 Principles and 11 Rules
  • Conceptual Framework
  • Case Studies of AICPA Ethics Violations
  • Ohio Professional Standards
  • Chapter 4701

Learning Objectives

  • Identify the characteristics of ethics.
  • Recognize ethical reasoning used by accountants.
  • Identify the six principles and list the eleven rules of the AICPA Code of Professional Conduct.
  • Distinguish between rulings and principles of the AICPA' Code of Professional Conduct.
  • Recognize ethics rulings on independence.
  • Resolve ethical dilemmas using the threats and safeguards approach, a conceptual framework.
  • Identify key sections of the Accountancy Board Law, including advertising, use of designations, and disciplinary actions.
  • Recognize Ohio Laws and Rules of the Accountancy Board, including accounting standards and ethics standards.

Level
Overview

Format
On-demand

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (3 hours)

Program Prerequisites
None

Advance Preparation
None

Registration Options
Quantity

Fees
Regular Fee$49
Value Pass Fee$0

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