A Basic Ethics Guidebook for Ohio CPAs

A CPA is challenged in today’s work
world to not only serve his/her client or employer but also to protect the
public interest by ensuring that there is transparency in financial reporting
or there is fair administration of the tax laws.  In balancing the two interests, a CPA may
find him or herself in an ethical dilemma. This course covers not only basic
ethical frameworks, but also specific rules governing CPA practice and
responsibilities. It concludes with a section on how a CPA can put his or her
ethics into action


  1. To
    educate licensees in ethics of professional accounting as CPAs. 
  1. To
    convey the intent of the AICPA Code of Professional Conduct and/or
    specific state board rules in the performance of professional accounting
    services/work, not to adhere to the mere technical compliance of such
  1. To
    assist the CPA in applying ethical judgment in interpreting the rules and
    determining public interest. Public interest should be placed ahead of
    self-interest, even if it means a loss of job or client.
  1. To
    review and discuss the AICPA Code of Professional Conduct and their
    implications for persons in a variety of practices, including:

 a.      CPAs in
client practice of public accountancy who perform attest and non-attest

b.      CPAs
employed in industry who provide internal accounting and auditing services. 

c.       CPAs
employed in education or in government accounting or auditing.