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: April 2022
Designed For
Any professional who wants to know Ethics for Ohio.
Topics Covered
- Ethics vs. Morals
- Stories in Ethics Evolving from Life
- Titanic Story
- 0.200 Structure and Application of the Revised AICPA Code of Professional Conduct
- Part 1: Members in Public Practice
- Part 2: Members in Business
- Part 3: Other Members
- AICPA and Ohio CPAs
- Ohio Revised Code (ORC) and Ohio Administrative Code (OAC)
- Ohio Revised Code (ORC)
- Ohio Administrative Code
- Our Professional Ethics!
Learning Objectives
- Describe the evolution of some real-life ethical issues
- Recognize and apply the AICPA's Code of Professional Conduct
- Identify the requirements in Ohio laws and rules for a Certified Public Accountant
- Recognize and apply the ethical requirements of licensed CPAs in Ohio
- Describe Ohio CPA's own principles regarding right and wrong
- Differentiate which part of the AICPA Code of Professional Conduct is applicable only to Ohio CPAs (and other CPAs in other states) in public practice
- Identify the first step an Ohio CPA should follow with respect to the Conceptual Framework
- Recognize how and Ohio CPA should evaluate identified threats
- Describe how many credits of continuing education for attendance at scheduled meetings of the board, not to exceed 28 credits annually, an Ohio CPA serving as a member of the board may receive
- Recognize how many CPE credits for each triennial reporting period an Ohio CPA is required to complete
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (3 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Pat Patterson
Cecil Patterson, (Pat), CPA, MBA, is an award-winning, nationally recognized author, speaker, and discussion leader for continuing education courses and numerous state societies. He has experience at the local and national CPA-firm level and as an adjunct university professor.
Pat holds an MBA from the University of North Florida and is a CPA and owner of the firm of Cecil Patterson, CPA. His firm provides, accounting, tax preparation and tax planning services, wealth management services, and consulting for businesses and other professional firms.
Pat has served on the AICPA Council, the FICPA Council, and the FICPA Educational Foundation Board of Trustees.