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.

Learning Objectives:

I. Recognize ethical reasoning used by accountants.

II. Identify different principles and rules of the AICPA Code of Professional Conduct.

III. Identify independence and objectivity issues.

IV. Recognize ethical standards and violations.

V. Identify key sections of the Accountancy Board Law, including advertising, use of designations, and disciplinary actions.

VI. Recognize Ohio Laws and Rules of the Accountancy Board, including accounting standards and ethics standards.

Instructional Method: Self-Study

Review Date: 02/01/2017

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of date of receipt of this course for CPE Credit.

Field of Study: Ethics

Level of Knowledge: Overview

Prerequisite: None

Advanced Preparation: None

For more information regarding administrative policies such as refunds, cancellations and complaints, please contact FurtherEd at 866-273-0717.

FurtherEd 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.

Ethics for Ohio - 2017 (Text Based)

Overview

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