Table of Contents
Chapter 1 - Ohio Professional Ethics -
Section 1
The Relationship of Morals and
Ethics
Why Should We Study Professional
Ethics?
Ethical Core Foundations for CPAs
Chapter 1 - Section 1 Review Questions
Chapter 1 - Ohio Professional Ethics -
Section 2
Chapter 4701 – Ohio Revised Code -
Accountancy Board Law
4701.13 Publication of annual
register.
4701.14 Unauthorized practice.
Chapter
4701-Ohio Administrative Code – Accountancy Board Rules
4701-7-04
Practice of public accounting and regulated services.
Chapter 4701-9 Accounting Standards
4701-9-01 Integrity and
objectivity.
Case Study: Year End Adjustments
and Loan Covenants – Integrity and
Objectivity
4701-9-03 Generally accepted
auditing standards.
4701-9-04 Generally accepted
accounting principles.
4701-9-05 Attestation standards.
4701-9-06 Accounting and review
services standards.
4701-9-08 Consulting standards.
4701-9-09 Tax services standards.
4701-9-10 Quality control
standards.
Chapter 4701-11 Ethics Standards
4701-11-02 Confidential client
information.
Case Study: A Little Extra Income – Contingent Fees
4701-11-04 Commissions and referral
fees.
4701-11-05 Form of practice and
name.
Case Study: Audit Experts Group -
Name Requirements
4701-11-06 Retention of client
records.
Case Study: Client Switching CPA
Firms – Record Retention
4701-11-07 Board communications.
4701-11-09 Acts discreditable.
Case Study: Busy Season was too
Busy – Failure to File Tax return
4701-11-10 Application of ethics
rules to non-CPA owners.
Chapter 1 - Section 2 Review Questions
Chapter 1 - Ohio Professional Ethics -
Section 3
The AICPA Code of Professional
Conduct
Part 1 – Members
in Public Practice
Rule 1.100 Integrity
and Objectivity
Case Study – Married Tax Clients
Divorcing
1.130
Preparing and Reporting Information
Chapter 1 - Section 3 Review Questions
Chapter 1 - Ohio Professional Ethics -
Section 4
Rule 1.300—General
Standards Rule
1.310 Compliance
with Standards Rule
1.320 Accounting Principles
Rule
1.400.001 Acts Discreditable
Rule
1.510.001 — Contingent
Fees Rule
1.520.001—Commissions and referral
fees Rule
1.600.001
—Advertising and other forms of solicitation
1.700.001—
Confidential client information rule
1.800.001—Form
of organization and name rule.
Chapter 1 - Section 4 Review Questions
Chapter 1 - Ohio Professional Ethics -
Section 5
2.100.001
– Integrity and Objectivity Rule
2.130.030 Obligation of a Member to
His or Her Employer’s
External Accountant
2.170.010
– Pressure to Breach the Rules.
2.300.001
— General standards rule
2.310.001—Compliance
with standards rule
2.320.001—Accounting
principles rule
Case Study - The Company with
Excess Reserves
2.400.001 Acts Discreditable
Rule
2.400.070
Confidential Information from employment or volunteer activities
3.400.001
- Acts discreditable rule
3.400.070
Confidential Information from employment or volunteer activities
Chapter 1 - Section 1 Review Questions
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Chapter 1 - Section 2 Review Questions
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Chapter 1 - Section 3 Review Questions
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Chapter 1 - Section 4 Review Questions
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