Author : | Jae K. Shim, Ph.D., CPA |
Course Length : | Pages: 65 ||| Word Count: 22,991 ||| Review Questions: 9 ||| 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 |
Description : |
Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. Adhering to ethical standards is both a professional obligation and a legal requirement. This course is designed to the 3-hour Ethics CPE requirement for Ohio CPAs renewing their licenses. It discusses standards of professional conduct and business practices that should be adhered to by CPAs in order to maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. The course begins with a presentation of ethics and ethical reasoning, describing the concept of ethics, identifying the causes of unethical behavior, and explaining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key sections within Ohio Statutes and Rules of Accountancy. Numerous examples are included to help you have a good understand of ethical standards and apply ethical judgment in interpreting the rules. |
Usage Rank : | 200000 |
Release : | 2025 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
The Ohio Society of CPAs, Advancing the State of Business
|
Advance Preparation : | None. |
Delivery Method : | QAS Self Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 15-May-2025 |
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 : |
Chapter 1
Chapter 2
Chapter 3
|
Course Contents : | Chapter 1: Ethics and Ethical Reasoning Learning Objectives Ethics Concept Morals and Ethics Causes of Unethical Behavior Reasoning and Dilemmas Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Learning Objectives Applicability and Structure Fundamental Principles Ethical Decision-Making Framework Conceptual Framework Approach Conceptual Framework Toolkit Rules for Members in Public Practice Integrity and Objectivity Rule Conflicts of Interest Gifts and Entertainment Preparing and Reporting Information Responding to Noncompliance with Laws and Regulations Independence Conceptual Framework Approach Loans and Leases Nonattest Services General Standards Compliance with Standards Accounting Principle Acts Discreditable Fees and Other Types of Remuneration 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 Professional Standards and Responsibilities Learning Objectives Accountancy Board Laws Use of Designation Disciplinary Actions Ownership of Records Accountancy Board Rules Accounting Standards Ethics Standards Internet Practice Continuing Education Chapter 3 Review Questions Appendix A: Threats to Compliance with Rules Appendix B: Safeguards Appendix C: Conceptual Framework Worksheet Appendix D: Conflicts of Interest Appendix E: Threats to Independence Glossary |