Text Based

Ethics for Ohio - 2021 (Text Based)

Created on April 08, 2021

Beginner

Overview

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.


Learning Objectives:

  1. Recognize ethical reasoning used by accountants

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

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


Instructional Method: Self-Study

Review Date: 04/08/2021

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

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


Field of Study: Ethics

Level of Knowledge: Overview

Prerequisite: None

Advanced Preparation: None


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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.

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