Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. Adhering to ethical standards is both a professional obligation and a legal requirement. This course is designed to the 3-hour Ethics CPE requirement for Ohio CPAs renewing their licenses. It discusses standards of professional conduct and business practices that should be adhered to by CPAs in order to maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession.

The course begins with a presentation of ethics and ethical reasoning, describing the concept of ethics, identifying the causes of unethical behavior, and explaining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key sections within Ohio Statutes and Rules of Accountancy. Numerous examples are included to help you have a good understand of ethical standards and apply ethical judgment in interpreting the rules.

Learning Objectives
Chapter 1: Ethics and Ethical Reasoning
After studying this chapter, you will be able to:
• Recognize ethical reasoning used by accountants
Chapter 2: AICPA Code of Professional Conduct
After studying this chapter, you will be able to:
• Identify the different parts of the AICPA Code of Professional Conduct
• Recognize the core principles within the AICPA Code of Professional Conduct
• Identify the steps within the conceptual framework approach
• Recognize independence and objectivity issues
• Identify ethical standards and violations
Chapter 3: Ohio Professional Standards and Responsibilities
After studying this chapter, you will be able to:
• Recognize laws as presented in the Ohio Revised Code (ORC 4701 Accountancy Board Law)
• Identify rules of the Ohio Administrative Code (OAC 4701 Accountancy Board Rules)

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate.

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course

Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/

DeltaCPE

2026 Ethics for Ohio Professional Standards and Responsibilities