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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 65 ||| Word Count: 22,904 ||| Review Questions: 10 ||| Final Exam Questions: 15 |
| CPE Credits : | 3.0 |
| IRS Credits : | 0 |
| Price : | $29.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 2542 |
| Overview : |
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| 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. |
| Usage Rank : | 31818 |
| Release : | 2025 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Internal: Ohio CPE Courses for CPAs
Internal: Ethics for Ohio - Professional Standards and Responsibilities
External: eLicense Ohio - CPA License Renewal CPE Requirements
External: The Ohio Society of CPAs, Advancing the State of Business
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 04-Jul-2026 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - NASBA Registry - 2542 |
| Keywords : | Regulatory Ethics, Ohio, Ethics, Ohio, Professional, Standards, Responsibilities, v15, cpe, cpa, online course |
| Learning Objectives : | Course Learning Objectives After studying this course, you will be able to:
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| Course Contents : | Chapter 1: Ethics and Professional Responsibility Dilemmas and Reasoning Role of Code of Ethics Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Overview of the AICPA Code AICPA Code and Ohio Board Rules Structure of the Code Recent Updates Fundamental Principles Conceptual Framework Step 1: Identify Threats Step 2: Evaluate the Significance of a Threat Step 3: Identify and Apply Safeguards Conceptual Framework Toolkit Rules for Members in Public Practice Integrity and Objectivity Rule Conflicts of Interest Gifts and Entertainment Responding to Noncompliance with Laws and Regulations Independence Application of Independence Rule Conceptual Framework for Independence Fees Financial Interests Loans and Leases Family Relationships Simultaneous Employment or Association with an Attest Client Nonattest Services General Standards Compliance with Standards Accounting Principle Acts Discreditable Contingent Fees Commissions and Referral Fees Advertising and Other Forms of Solicitation False, Misleading, or Deceptive Act Use of the CPA Credential Confidential Information Form of Organization and Name Rule Partner Designation Firm Name Rules for Members in Business Chapter 2 Review Questions Chapter 3: Ohio Accountancy Law and Board Rules Practice of Public Accounting Proper Use of CPA Designation Compliance with Professional Standards Maintenance and Improvement of Competence Ethics Standards Professional Responsibilities Prohibited Practices Disciplinary Actions Chapter 3 Review Questions Appendix A: Safeguards Appendix B: Conceptual Framework Worksheet Illustration Appendix C: Conflicts of Interest Appendix D: Threats to Independence Appendix E: Management Responsibilities Glossary |
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