Ethics for Ohio CPAs - Professional Practice Standards and Responsibilities
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!

Author:Chris Clark
Course No:ETH-13-0023
Recommended CPE:3.00
Delivery Method:Self Study
Level of Knowledge:Overview
Recommended Field of Study:Regulatory Ethics

NOTE: The course expired on 12/31/2014.
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Learning Objectives
  • 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.

NetCBT Inc. 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:

Sponsor Number: 109423


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