Course Individually
Course Description
Ohio Professional Standards and Responsibilities is an ethics CPE course that is designed for a CPA’s initial licensure, a return to practice or for CPAs that are required to comply with disciplinary compliance mandated by the Ohio Board of Accountancy. This ethic course emphasizes Chapter 4701 of the Ohio Revised Code (ORC) and ACC 4701 of the Ohio Administrative Code (OAC). Section 1 of this course reviews the requirements for a CPA certificate. This course also reviews the CPE requirements to maintain an active CPA certificate. This course reviews the advertising rules for CPAs and CPA firms. This course reviews the actions that would be classified as unauthorized practice for those that are not in possession of a valid CPA certificate. Finally, this course reviews when independence has been impaired, the rules related to contingency fees, and the actions that would be considered discreditable acts.
This course has been approved by the Ohio Board of Accountancy. Our Ohio CPE Sponsor number is CPE.00520.
Learning Objectives
Upon completion of this course, students should be able to:
- Identify the requirements for a CPA certificate.
- Recognize the continuing education requirements to maintain an active CPA certificate.
- Recognize the ethics standards and requirements for all Ohio CPAs.
- Recognize the advertising rules for all CPAs and CPA Firms.
- Recognize the actions that would be classified as unauthorized practice for those that are not in possession of a valid CPA certificate.
- Recognize the ethics standards related to when independence is considered to be impaired, for contingency fees, and actions that are considered discreditable acts.
CPE Credit: 3 CPE for Ohio CPAs
Level: Intermediate
Instructional Method: Self-Study
NASBA Field of Study: Ethics
Program Prerequisites: None
Advanced Preparation: None
Revision Date: March 15, 2023
