Ethics for Ohio CPAs - Professional Practice Standards and Responsibilities is a CPE course that covers standards of professional conduct and business practices. This CPE course is designed to help CPAs to enhance their knowledge and to provide guidance when dealing with clients and other members of their profession. This CPE program defines ethics and the organizations that are responsible for creating rules or enforcing ethical behavior. This CPE program also describes the AICPA professional code of conduct and defines the principles of professional conduct, independence, integrity and objectivity, confidential client information, contingent fees and acts discreditable. Please note - Ethics CPE programs are NOT included in the CPE Depot self study membership. Ethics courses can either be purchased individually or you can purchase an Ethics membership. Ethics courses require an additional fee due to the additional registration fees charged by Boards to register ethics courses or specific content that must be included in ethics courses to meet the Boards requirements for ethics courses.
Course Publication Date: March 11, 2012
This course is available with NO ADDITIONAL FEE
if you have an active ethics membership
or can be purchased for $49.00
|Delivery Method:||Self Study
|Level of Knowledge:||Overview
|Recommended Field of Study:||Regulatory Ethics
NOTE: The course expired on 12/31/2014.
- Describe at least one financial scandal that occurred due to accounting fraud.
- Describe the role that Arthur Andersen played in the Enron financial scandal.
- Define the different organizations and their role in both developing professional standards and the enforcement of these professional codes.
- Describe how the Sarbanes Oxley Act imposes auditor independence standards.
- Describe the two areas defined by the AICPA’s Code of Professional Conduct.
- Describe the principles of the AICPA’s Code of Professional Conduct.
- Describe when independence is considered to be impaired.
- Describe the AICPA rules for contingency fees and provide at least three examples of acts where contingency fees cannot be collected.
- Describe at least three different actions that are considered discreditable acts.