Self-Study
3
Basic
Regulatory Ethics
There are no prerequisites.

Course Description

Real-World Ethics for Ohio CPAs is designed to meet the professional standards and responsibilities (PSR) requirements specified by the Ohio State Board of Accountancy. This Board-approved course details the Ohio state-specific accountancy board laws as found in Chapter 4701. Illustrative examples and useful commentary emphasize the importance of these regulations and their effect on CPAs in Ohio. In addition, the course reviews the most frequently asked questions regarding experience, CPE requirements, professional ethics, professional standards and responsibilities, and more.



Instructor

Rod Redding, Inactive CPA

Dr. Rod Redding received his PhD from Penn State University after working with Price Waterhouse and IBM. Presently, he presents seminars and webcasts and prepares self-study courses for Western CPE. He has over 30 years' experience as a professor at universities such as the University of North Carolina, the University of Utah, Georgetown University, and Gettysburg College. He also has taught internationally at Kenyatta University in Kenya and the American University of Sharjah in the United Arab Emirates. Three different universities have given Dr. Redding awards for excellence in teaching. Dr. Redding holds a CPA certificate but has elected inactive status.

Dr. Redding’s intellectual contributions are in the fields of financial reporting and auditing. He is the coauthor of the book The FASB: The People, The Process, and The Politics. He has written financial accounting articles on topics such pensions, leases, and capitalization of interest, as well as a number of articles on teaching effectiveness. Each year he publishes The World’s Liveliest Accounting Update, which is a financial accounting, auditing, attestation, compilation, and review update. As indicated by the title, this is an exceptionally energetic and engaging presentation. He is known as one of the country’s most dynamic financial and auditing CPE seminar leaders.



Course Specifics

Regulatory Ethics
May 30, 2017
There are no prerequisites.
SS4130603
71
None


Compliance Information

103220
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Note terminology and definitions used in the State of Ohio's Chapter 4701 Accountancy Board Law
  • Recognize the composition and role of the Ohio Accountancy Board, including its enforcement powers
  • Specify the Accountancy Board of Ohio's registration requirements for public accounting firms, issuance of a CPA certificate, public accountant registration, and foreign applicants
  • Recognize the requirements for the issuance of a permit to practice in the state of Ohio, noting continuing education requirements
  • Specify conditions that constitute authorized and unauthorized practice
  • Identify activities and violations that may lead to Board disciplinary action, and the subsequent disciplinary and investigative authority of the Board
  • Note CPA and PA record requirements and the Board's publication of a printed CPA and PA register
  • Specify the conditions under which a person may qualify for a Board established education assistance program
  • Cite applicable Q&As that help clarify the Ohio Accountancy Board's rules and requirements


Table of Contents

Table of Contents

Learning Objectives

Introduction

Proposed Rule Changes

Chapter 4701-9 Accounting Standards

Chapter 4701-11 Ethics Standards

Chapter 4701-19 Investigations; Hearings

4701-9-04 Generally accepted accounting principles.

4701-9-05 Attestation standards.

4701-11-07 Board communications.

4701-11-10 Application of ethics rules to non-CPA owners.

The Ohio Common Sense Initiative—Business Impact Analysis (CSI-BIA)

BIA 4701-9

BIA 4701-11

BIA 4701-19

State of Ohio Chapter 4701: Accountancy Board Law

4701.01 Accountancy board law definitions

4701.02 Accountancy Board

4701.03 Enforcement powers of Board - compensation - bond

4701.04 Registration

4701.05 Compensation and expenses of Board

4701.06 Requirements for CPA certificate

4701.061 Alternative requirements for CPA certificate

4701.07 Requirements for public accountant registration

4701.08 License applicant to comply with RC Chapter 4776

4701.09 Foreign applicants

4701.10 Issuing permits to practice

4701.11 Continuing education

4701.12 Advertisements

4701.13 Publication of annual register

4701.14 Unauthorized practice

4701.15 Employees

4701.16 Disciplinary actions

4701.17 Reissuance of revoked certificate

4701.18 Injunctions

4701.19 Records

4701.20 Depositing receipts

4701.21 Fees in excess of statutory amounts

4701.22 Written examination designed to determine competency

4701.26 Certified public accountant education assistance program - fund

4701.27 [Repealed]

4701.28 Effect of child support default on certificate or permit

4701.29 Conduct of investigations

4701.30 Compliance with law regarding sanctions for human trafficking

4701.99 Penalty

Accountancy Board of Ohio Frequently Asked Questions

Residence

Experience Requirement

Substantial Equivalency

CPA Licensing

Professional Ethics

Firm Names

Professional Standards and Responsibilities Requirement

Continuing Education-Individuals

Continuing Education-Sponsors

Firm Registration and Peer Review

Complaints and Investigations

Disciplinary Actions

Review Questions

Review Question Answers and Rationales

Appendix—State of Ohio Contact Information Page

Glossary

Index

Final Examination

Answer Sheet

Course Evaluation



Choose Your Preferred Format


Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy


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