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.
This course also covers Ohio Professional Standards and Responsibilities.
Course Publication Date: November 12, 2015
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
- Recognize ethical reasoning used by accountants.
- Identify different principles and rules of the AICPA Code of Professional Conduct.
- Identify independence and objectivity issues.
- Recognize ethical standards and violations.
- Identify key sections of the Accountancy Board Law, including advertising, use of designations, and disciplinary actions.
- Recognize Ohio Laws and Rules of the Accountancy Board, including accounting standards and ethics standards.