Ohio Professional Ethics (Text Based Course) 3 CPE

Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.

This 3-hour course is designed to meet the 3-hour Ethics CPE requirement for Ohio CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The applicable laws and rules promulgated under Chapter 4701 of the Ohio Revised Code and Chapter 4701 of the Ohio Administrative Code are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.

Prerequisites

No advanced preparation or prerequisites are required for this course.

Learning Objective

• Discover and define ethics from an overall and professional perspective.
• Explore and describe the ethical rules contained in Chapter 4701 of the Ohio Administrative Code.
• Identify and describe the ethical standards contained in the AICPA Code of Professional Conduct.

Last updated/reviewed: MAY 06, 2025