Ohio Professional Standards and Responsibilities

Course number: ETH150806

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