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Ethics for Ohio: Professional Standards and Responsibilities

$59.00 each

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Instructional Method Advanced Preparation Program Prerequisites Field Of Study
Interactive Self Study NONE NONE Ethics
Experience Level Course ID CPE Credits Author
Overview DP-227 4 Deltacpe

Ethics for Ohio: Professional Standards and Responsibilities


Course Description:
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.
Who Should Attend: Licensed Ohio CPAs
Topics Covered:
Chapter 1: Ethics and Ethical Reasoning
Chapter 2: AICPA Code of Professional Conduct
Chapter 3: Ohio Professional Standards and Responsibilities
Learning Objectives:
• 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.


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