Ethics for Ohio
Field of Study:
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.
Chapter 3: covers Ohio Professional Standards and Responsibilities.
After completing this course you will be able to:
- Recognize ethical reasoning used by accountants.
- Identify different principles and rules of the AICPA Code of Professional Conduct.
- Identify independence and objectivity issues.
- Recognize ethical standards and violations.
- 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.
Type of delivery method:
Recommended CPE credits:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.
Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org