Ethics for Ohio CPAs

Author: Pat Patterson

CPE Credit:  3 hours for CPAs

In this on-demand self study course, Pat Patterson discusses ethics related to the practice of accounting including the AICPA's professional conduct and the Ohio State Board of Accountancy's statutes and administrative rules.

Publication Date: November 2019

Designed For
Any professional who wants to know Ethics for Ohio.

Topics Covered

  • Ethics vs. Morals
  • Stories in Ethics from Life
  • Changes to our Ethics
  • AICPA and Ohio CPAs
  • 0.200 Structure and Application of the AICPA Code
  • 0.400 Definitions
  • 0.500 Nonauthoritative Guidance
  • 0.600 New, Revised, and Pending Interpretations and Other Guidance
  • Part 1-Members in Public Practice
  • 1.000 Introduction
  • 1.100 Integrity and Objectivity
  • 1.110 Conflicts of Interests
  • 1.120 Gifts and Entertainment
  • 1.130 Preparing and Reporting Information
  • Part 2-Members in Business
  • Part 3-Other Members
  • 3.400 Acts Discreditable
  • Ohio Administrative Code (OAC)
  • Our Professional Ethics

Learning Objectives

  • Identify real life ethical issues
  • Differentiate the requirements in Ohio laws and rules for a Certified Public Accountant (CPA)
  • Recognize the ethical requirements of licensed CPAs in Ohio
  • Identify the Code of Professional Conduct and ethical requirements of the American Institute of Certified Public Accountants as found in the revised AICPA Code of Professional Conduct
  • Differentiate the threats and safeguards approach
  • Recognize types of threats in different scenarios
  • Describe violations of the Acts Discreditable rule
  • Identify experience requirements for an Ohio CPA certificate
  • Recognize when an Ohio CPA discloses a client's confidential information
  • Identify acceptable fees under the Ohio Administrative Code, Chapter 4701-11 ethics standards
  • Describe misleading CPA firm names according to the Ohio Administrative Code
  • Recognize where to find the laws and rules specific to Ohio CPAs
  • Describe conceptual framework

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (3 hours)

Program Prerequisites
None

Advance Preparation
None

Registration Options
Quantity
Fees
Regular Fee $71.00

 Chat — Books Support