Ohio Professional Standards and Responsibilities

This course has been approved by the Ohio Board and contains an overview of ethical concepts:

• Surveys relating to employee misconduct

• Recent accounting fraud cases

• An outline of large corporate accounting scandals

Pertinent sections from the Sarbanes-Oxley Act of 2002, Chapter 4701—Accountancy Board Law, Chapter 4701-11—Ohio State Board of Accountancy Ethical Standards, and the AICPA Code of Professional Conduct.

Some of the topics discussed in this course are:

• The retention and maintenance of work papers

• The requirements for maintaining an active registration when using the title of designation,

• The rules regarding commissions and referral fees

• Confidential information

• Contingent fees

• Acts discreditable

• The public expectations of the responsibilities of CPAs

• Enforcement of rules on ethics

Course level: Basic. Prerequisites: None.

Course includes integrated text and study guide, final exam, and grading service.

NASBA field of study: Regulatory Ethics    Course credit: 3 hours