Course Description
Ethics for Ohio CPAs: Professional Standards and Responsibilities
This is an ethics for Ohio CPAs course 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. Chapter 3 covers Ohio Professional Standards and Responsibilities.
Course Information
Course No. EOH03
Format: Online pdf (110 pages). Printed book available.
Instructional Delivery Method: QAS Self-Study
Prerequisites: None
Advance Preparation: None
Level: Overview
CPE Credit: 3 hrs.
Field of Study: Regulatory Ethics
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: April 2023
Objectives
After studying this Ethics for Ohio CPE 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.
• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethical standards and violations.
• Recognize Ohio Laws and Rules of the Accountancy Board, including accounting standards and ethics standards.
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