Course Information
Ethics for Ohio
Course Information
| Title: | Ethics for Ohio |
|---|---|
| Category: | Ethics |
| Field of Study: | Regulatory Ethics |
| Course Code: | M133 |
| CPE Credits: | 3.0 |
| Price: | 39.00 |
Description
Description:
Ohio CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. They must act with integrity, honesty, and fairness. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. This course meets the three-hour ethics requirement for Ohio CPAs within each three-year license renewal period.
The course begins with a presentation of individual ethical responsibility, including the concepts of ethics and morals, the process of ethical reasoning, and the importance of ethical codes. It demonstrates how to apply the two most commonly used ethical theories for resolving ethical dilemmas. The course is also designed to help you maintain knowledge of current ethical requirements. It covers the most recent version of the AICPA Code of Professional Conduct, along with the conceptual framework, which provides a structured approach to address situations not explicitly covered by specific rules. It also reviews key provisions of the Ohio Accountancy Board Laws and Rules governing the practice of public accounting. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment to interpret the rules.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Ethics
Field of Study: Regulatory Ethics
Passing Score: 70%
Technical Details:
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Objectives
Objectives:
- Recognize ethical reasoning used by accountants
- Identify AICPA core principles and key rules of conduct
- Recognize AICPA ethical standards and potential violations
- Identify professional standards and responsibilities for Ohio CPAs
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA