Ethics for Ohio CPAs

Authored by Pat Patterson
About this Course
Topics covered include: Ethics vs. Morals; Stories in Ethics from Life; Changes to our Ethics; AICPA and Ohio CPAs; 0.200 Structure and Application of the AICPA Code; 0.400 Definitions; 0.500 Nonauthoritative Guidance; 0.600 New, Revised, and Pending Interpretations and Other Guidance; Part 1-Members in Public Practice; 1.000 Introduction; 1.100 Integrity and Objectivity; 1.110 Conflicts of Interests; 1.120 Gifts and Entertainment; 1.130 Preparing and Reporting Information; Part 2-Members in Business; Part 3-Other Members; 3.400 Acts Discreditable; Ohio Administrative Code (OAC); Our Professional Ethics. Upon completing this course, you should be able to: Identify real life ethical issues; Differentiate the requirements in Ohio laws and rules for a Certified Public Accountant (CPA); Recognize the ethical requirements of licensed CPAs in Ohio; Identify the Code of Professional Conduct and ethical requirements of the American Institute of Certified Public Accountants as found in the revised AICPA Code of Professional Conduct; Differentiate the threats and safeguards approach; Recognize types of threats in different scenarios; Describe violations of the Acts Discreditable rule; Identify experience requirements for an Ohio CPA certificate; Recognize when an Ohio CPA discloses a client's confidential information; Identify acceptable fees under the Ohio Administrative Code, Chapter 4701-11 ethics standards; Describe misleading CPA firm names according to the Ohio Administrative Code; Recognize where to find the laws and rules specific to Ohio CPAs; Describe conceptual framework.
$ 56.97
Add To Cart
NASBA Field of Study
Regulatory Ethics
Level
Basic
CPE Credits
3.0
Prerequisites
None
Last Updated
08/30/2018
14354