Ehics for Ohio (OHDP)

Overview

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 understanding of ethical standards and apply ethical judgment in interpreting the rules.

Major Topics:

• Ohio Professional Ethics
• Ohio Administrative Code - Accountancy Board Rules
• 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

Learning Objectives:

• Define ethics from an overall and professional perspective
• Describe the ethical rules contained in the Ohio Administrative Code
• Describe the ethical standards contained in the AICPA Code of Professional Conduct