Accountant Ethics for Ohio (CPE Course)

CPE Credit: 3 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $30

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Course Description
This course meets the three-hour ethics requirement of the Accountancy Board of Ohio (the “Board”). In this course, we explore ethical principles and values, noting how contextual factors and other issues may cause a person to adopt skewed or incorrect ethical positions. The course then covers ethical reasoning and its application to common accounting dilemmas. Next, we review the Board’s Laws and Rules as they apply to all aspects of professional accounting. Case studies and examples are used throughout the course materials to illustrate various ethics concepts. 

Author: Steven Bragg

Course Number: ET1035

Learning Objectives

  • Recall the component parts of the study of ethics.

  • Identify the main aspects of virtue ethics.

  • Recall the various rationalizations used for committing fraud.

  • Recognize the organizational structure in which employees are pressured the most to accept the direction of management.

  • Note the situations under which employees may violate their own ethical standards.

  • Recall the dispositions that can cause a person to engage in incorrect ethical reasoning.

  • Note the type of person who is most subject to being influenced by a self-serving person.

  • Note the process used to handle complaints about the possible violation of Board rules.

  • Recall the time period required in which to respond to Board communications.

  • Identify the circumstances under which confidential client communications can be disclosed.

  • Note the situations in which a client can and cannot be charged for documents that are sent to the client.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Regulatory Ethics

Prerequisites: None

Advance Preparation: None

Latest Review Date: April 2024

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.