This course satisfies the Ohio three-hour Professional Ethics Statutes Standards and Rules (Ohio Revised Code) course requirement for all licensees.

This course deals with the effort of the Ohio Board to have CPAs taught to achieve and maintain the highest standards of ethical conduct and comply with the Statutes, Standards and Rules of Ohio.  These deal with the areas of ethical principles and values and ethical reasoning. 

Unit Titles:

1.  Professional Ethics Statutes

2.  Professional Ethics: Technical Standards Rules

3.  Professional Ethics: Behavioral Standards Rules

Objectives:

1.  To learn the statutes related to the accounting profession in Ohio

2.  To address the technical standards of Ohio

3.  To discuss ethics and the behavioral standards and rules