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Are you a California CNA?
This Ohio-specific ethics course underscores the importance of professional standards and responsibilities in maintaining public trust while also providing specific information related to the recommended sections of Chapter 4701 of the Ohio Revised Code (ORC) and ACC 4701 of the Ohio Administrative Code (OAC). It explores ethical leadership, advocating for role models who exemplify integrity and foster ethical organizational cultures. The curriculum emphasizes the necessity of ongoing education to adapt to evolving regulations and technologies. Through case studies, it offers real-world scenarios to apply ethical principles, highlighting the importance of reporting mechanisms for addressing misconduct. The course also discusses the consequences of ethical violations, affecting professional reputation and legal standing. Overall, it prepares CPAs to face ethical dilemmas with informed judgment and integrity.
Course Publication Date: July 06, 2025
This course is available with NO ADDITIONAL FEE if you have an active all access membership or ethics membership or can be purchased for $49.00!
| Author: | Tyler Thompson CPA, EA |
| Course No: | ETH-OH-PSR-93025 |
| Recommended CPE: | 3.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- Evaluate the significance of ethical practices in the accounting profession to maintain public trust and comply with regulatory standards.
- Identify the key principles of the AICPA Professional Code of Conduct and explain their importance in promoting ethical behavior among CPAs.
- Assess the impact of different types of threats on a CPA's ability to comply with the AICPA Professional Code of Conduct and determine appropriate safeguards.
- Analyze ethical dilemmas using various ethical decision-making models and apply professional judgment to resolve these dilemmas in line with ethical principles.
- Evaluate the role of professional judgment in resolving ethical dilemmas and understand the challenges in applying it effectively in various accounting scenarios.
- Identify how to manage conflicts of interest and maintain independence in accounting and tax practices, understanding the ethical implications and strategies for upholding professional integrity.
- Assess the ethical implications of emerging technologies in accounting and tax practices, with a focus on maintaining data privacy, security, and the integrity of professional services.
- Interpret the roles and responsibilities of various regulatory and professional bodies affecting CPAs, including State Boards of Accountancy, NASBA, AICPA, SEC, PCAOB, GAO, DOL, IRS, and IFAC, and understand their impact on ethical practices and compliance in accountancy.
- Compare and contrast the International Ethics Standards Board for Accountants (IESBA) Code of Ethics with the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, focusing on their scope, applicability, structure, independence requirements, and enforcement mechanisms.
- Analyze the requirements for continuing education credits for Ohio permit holders, including the minimum annual credits, the impact of failing to meet these requirements, and acceptable forms of continuing education.
- Evaluate ethical dilemmas, emphasizing the application of ethical principles, stakeholder analysis, and potential outcomes to uphold integrity and public trust in generic auditing scenarios.
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