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Ohio: Ohio Professional Ethics - v13 (Course Id 1490)

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Author : Joseph P Helstrom, CPA
Course Length : Pages: 36 ||| 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 - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1490

Description :

This 3-hour accounting ethics education course is designed to meet the 3-hour Ethics CPE requirement for Ohio CPAs. It provides an overview of ethical thought along with the core values of the CPA profession.  The applicable laws and rules promulgated under Chapter 4701 of the Ohio Revised Code and Chapter 4701 of the Ohio Administrative Code are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the professional ethics education course to emphasize material.

Usage Rank : 0
Release : 2023
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 01-May-2023
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 - Technical - NASBA Registry - 1490

Keywords : Regulatory Ethics, Ohio, Ohio, Professional, Ethics, v13, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Define ethics from an overall and professional perspective
  • Describe the ethical rules contained in Chapter 4701 of the Ohio Administrative Code
  • Describe the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Ohio Professional Ethics

Ethics Background


What is Ethics?

The Relationship of Morals and Ethics

Professional Ethics

Legal versus Ethical

Why Should We Study Professional Ethics?

Accounting Ethics

Ethical Core Foundations for CPAs

Ethical Dilemmas

Review Question

Chapter 4701 – Ohio Revised Code - Accountancy Board Law

4701.12 Advertisements.

4701.13 Publication of annual register.

4701.14 Unauthorized practice.

4701.15 Employees.

4701.16 Disciplinary actions.

Chapter 4701-Ohio Administrative Code – Accountancy Board Rules

4701-7-04 Practice of public accounting and regulated services.

4701-7-09 Internet practice.

Chapter 4701-9 Accounting Standards

4701-9-01 Integrity and objectivity.

Case Study: Year End Adjustments and Loan Covenants –  Integrity and Objectivity

4701-9-02 General standards.

4701-9-03 Generally accepted auditing standards.

4701-9-04 Generally accepted accounting principles.

4701-9-05 Attestation standards.

4701-9-06 Accounting and review services standards.

4701-9-08 Consulting standards.

4701-9-09 Tax services standards.

4701-9-10 Quality control standards.

Chapter 4701-11 Ethics Standards

4701-11-01 Independence.

4701-11-02 Confidential client information.

4701-11-03 Contingent fees.

Case Study:  A Little Extra Income – Contingent Fees

4701-11-04 Commissions and referral fees.

4701-11-05 Form of practice and name.

Case Study: Audit Experts Group - Name Requirements

4701-11-06 Retention of client records.

Case Study: Client Switching CPA Firms – Record Retention

4701-11-07 Board communications and required reporting.

4701-11-09 Acts discreditable.

Case Study: Busy Season was too Busy – Failure to File Tax return

4701-11-10 Application of ethics rules to non-CPA owners.

Review Questions

The AICPA Code of Professional Conduct

About the Code


Part 1 – Members in Public Practice

Rule 1.100 Integrity and Objectivity

Case Study – Married Tax Clients Divorcing

1.130 Preparing and Reporting Information

1.180 – Responding to Noncompliance with Laws and Regulations

1.200 - Independence

Review Questions

Rule 1.300—General Standards Rule

1.310 Compliance with Standards Rule

1.320 Accounting Principles Rule

1.400.001 Acts Discreditable Rule

1.510.001 — Contingent Fees Rule

1.520.001—Commissions and referral fees Rule

1.600.001 —Advertising and other forms of solicitation

1.700.001— Confidential client information rule

1.800.001—Form of organization and name rule

Review Questions

Part 2 – Members in Business

2.100.001 – Integrity and Objectivity Rule

2.130.030 Obligation of a Member to His or Her Employer’s External Accountant

2.170.010 – Pressure to Breach the Rules

2.180.010 Responding to Noncompliance with Laws and Regulations

2.300.001 — General standards rule

2.310.001—Compliance with standards rule

2.320.001—Accounting principles rule

Case Study - The Company with Excess Reserves

2.400.001 Acts Discreditable Rule

2.400.070 Confidential Information from employment or volunteer activities

Part 3 – Other Members

3.400.001 - Acts discreditable rule

3.400.070 Confidential Information from employment or volunteer activities


CPE Regulatory Ethics Course: https://www.cpethink.com/ohio-cpa-ethics
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