As a profession, CPAs must be able to identify, evaluate and address any action or situation that threatens the core values of the CPA profession: integrity, objectivity, independence, and due care. However, when it comes to making the best decision, there’s not always one perfectly right answer for every situation. Professional ethics is about looking at several solutions and choosing the best path. 

This course will help you gain perspective on the wide breadth issues facing CPAs on a daily basis. You will participate in an interactive review of the moral and ethical expectations of CPAs. We will look at the concept of ethics, ethical principles of responsibility and accountability, and examples of ethical lapses using case studies. The concepts of ethical decision making are reinforced through the case studies. We will review CPA rules with a strong emphasis on due care due to its tie into the principle of responsibility. Both AICPA Code of Conduct and Ohio Accountancy law are included in this course

Upon completion participants will be able to:

• Describe the core ethical factors attributed to the CPA profession
• Apply ethical principles to different situations CPA’s experience
• Use the AICPA conceptual framework and other resources to resolve ethical dilemmas 
• Understand the intersection between various codes of conduct including the Ohio Revised Code, the AICPA Code of Conduct, and other professional ethic codes