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.
Delivery Method: Online Interactive Self Study
Advanced Preparation: None
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Author: Delta Publishing
Field of Study: Regulatory Ethics
Passing Score: 70%
Publication Date: 03/24/2017
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Chapter 1: Ethics and Ethical Reasoning
1. Recognize ethical reasoning used by accountants.
Chapter 2: AICPA Code of Professional Conduct
1. Identify different principles and rules of the AICPA Code of Professional Conduct.
2. Identify independence and objectivity issues.
3. Recognize ethical standards and violations.
Chapter 3: Ohio Professional Standards and Responsibilities
1. Identify key sections of the Accountancy Board Law, including advertising, use of designations, and disciplinary actions.
2. Recognize Ohio Laws and Rules of the Accountancy Board, including accounting standards and ethics standards.
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