A Back and Forth Discussion of Ethics for Ohio CPAs

Author: Allison McLeod

Ohio CPAs face increasing ethical and regulatory obligations as they balance client needs, employer expectations, and the profession’s overarching duty to the public interest. This course provides a practical, engaging, and comprehensive overview of the ethical frameworks, professional responsibilities, and state-specific rules governing CPA practice in Ohio. Participants will explore the AICPA Code of Professional Conduct, the Ohio Revised Statutes, Administrative Rules, and the Board’s Code of Professional Conduct, all of which guide CPAs in navigating complex ethical situations.

Through thought‑provoking case studies, real-world scenarios, and structured ethical reasoning tools, attendees will learn how to evaluate ethical dilemmas, identify threats to independence or integrity, apply safeguards, and uphold the intent—not just the technical requirements—of the rules. This course strengthens CPAs’ ability to make sound ethical decisions while maintaining compliance and protecting the public trust.

Publication Date: April 2026

Designed For
This course is designed for Ohio CPAs and accounting professionals who must meet state ethics CPE requirements or frequently encounter ethical issues in their professional roles.

Topics Covered

• Ethics, morals, values, and the ‘clean hands’ dilemma
• Case studies involving moral and ethical conflicts
• AICPA Code of Professional Conduct: structure, intent, and application
• Ohio statutes, administrative rules, and Board Code of Professional Conduct
• Independence, integrity, objectivity, and due care requirements
• Confidentiality standards and rules governing client records
• Professional conduct expectations and disciplinary actions
• Real-world lessons from ethical violations and enforcement outcomes

Learning Objectives

• Recognize and apply ethical principles when evaluating real and hypothetical scenarios relevant to Ohio CPAs
• Apply ethical judgment when client, employer, or personal pressures conflict with the CPA’s duty to protect the public interest
• Identify and interpret key provisions of the AICPA Code of Professional Conduct and Ohio laws, rules, and Board policies
• Explain how Ohio statutes, administrative rules, and the Code of Professional Conduct apply to various practice environments, including public accounting, industry, government, and education
• Determine the most ethical course of action based on the intent and spirit of the rules rather than technical compliance alone
• Evaluate actions that may constitute violations involving independence, confidentiality, due care, advertising, client records, or discreditable acts

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (3 hours)

Program Prerequisites
None

Advance Preparation
None