Ethics for Ohio (3 hrs)

Ethics for Ohio CPAs: Professional Standards and Responsibilities

Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. Adhering to ethical standards is both a professional obligation and a legal requirement.  This course is designed to meet the 3-hour Ethics CPE requirement for Ohio CPAs renewing their licenses. It discusses standards of professional conduct and business practices that should be adhered to by CPAs in order to maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession.

The course begins with a presentation of ethics and ethical reasoning, describing the concept of ethics, identifying the causes of unethical behavior, and explaining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key sections within Ohio Statutes and Rules of Accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment in interpreting the rules. Chapter 3 covers Ohio Professional Standards and Responsibilities.