Overview
Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built – and without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course meets the requirement that Ohio permit holders must complete three continuing education credits each three-year reporting period covering the applications of professional standards and responsibilities. This course discusses the major provisions, rules, and regulations set forth by the Accountancy Board of Ohio under the Accountancy Board Law, including recent rule changes made by the Board. The primary objectives of the course are to educate CPAs regarding ethics and ethical behavior; review, emphasize, and convey the intent of ethical standards and responsibilities relating to a CPA's performance of professional accounting services; and help CPAs apply ethical judgment in the context of the public interest.
Major Topics:
- Principles and concepts that form the foundation of ethical behavior
- The core principles of professional conduct – integrity, objectivity, and independence
- The AICPA Code of Professional Conduct
- Ohio professional standards and responsibilities for the practice of public accounting
- Recent Board rule changes related to CPE and other topics
Learning Objectives:
- Be familiar with the principles and concepts which form the foundation of ethical behavior
- Review the core principles of professional conduct – integrity, objectivity, and independence
- Understand the Ohio professional standards and responsibilities for the practice of public accounting