Overview
This 3-hour course is designed to meet the 3-hour Ethics CPE requirement for Ohio CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The applicable laws and rules promulgated under Chapter 4701 of the Ohio Revised Code and Chapter 4701 of the Ohio Administrative Code are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.
Learning
Objectives:
- Define ethics from an overall and professional perspective
- Describe the ethical rules contained in Chapter 4701 of the Ohio Administrative Code
- Describe the ethical standards contained in the AICPA Code of Professional Conduct
Instructional Method: Self-Study
Review Date: 04/28/2023
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.
Prerequisites: None
Level: Overview
NASBA Category: Regulatory Ethics
Recommended CPE: 3 Hours
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.