CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

Ethics for Ohio

Review Ohio-specific CPA ethics rules and the AICPA Code of Professional Conduct.

Individual
Teams

$87.00$107.00

Webcasts are available for viewing Monday – Saturday, 8am – 8pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)

 Secure Transaction
 Secure Transaction

Please fill out the form below and we will reach out as soon as possible.

CPE Credits

3 Credits: Regulatory Ethics
Course Level
Overview
Format
Self-Study

Course Description

This course is designed for Ohio CPAs to meet the 3-hour Ethics CPE requirement. It covers standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It covers Ohio Statutes and Rules of Accountancy, and the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. After completing this course, participants will recognize the content of the AICPA Code of Professional Conduct and understand the scope and nature of laws and regulations in Ohio governing accountancy.

Show More
Show Less

Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1:

  • Recognize ethical reasoning used by accountants

Chapter 2:

  • Identify the key components of the AICPA Code of Professional Conduct
  • Recognize the conceptual framework approach for evaluating threats to independence
  • Identify issues related to providing nonattest services to attest clients
  • Recognize violations related to advertising and solicitation

Chapter 3:

  • Recognize laws as presented in the Ohio Revised Code (ORC 4701 Accountancy Board Law)
  • Identify rules of the Ohio Administrative Code (OAC 4701 Accountancy Board Rules)
Show More
Show Less

Course Specifics

Course ID
4130603
Revision Date
January 6, 2025
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
103

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.