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4/19/2024
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Course 271015- Ohio Ethics
  Final Exam
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271015v - Ohio Ethics

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Ethics
4 CPE Credit Hours

4/19/2024
Final Exam
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Read 'Chapter 1: Ethics And Ethical Reasoning' & answer the following question(s):
1. Ethics is focused on:
2. Which of the following statements best explains why the accounting profession has found it essential to promulgate ethical standards and to establish means for ensuring their observance?
3. To exercise due professional care, an auditor should:
4. AICPA Conduct Rule 301, Confidential Client Information, is violated when a member in public practice:
5. Sarbanes-Oxley Act of 2002 addressed the issue(s):
6. An individual who holds a CPA certificate and hold an Ohio permit may use the title:
7. An individual who holds a CPA certificate and hold an Ohio permit may use the title:
8. An individual who holds a CPA certificate and an Ohio permit may hold himself or herself out to be:
9. Any person engaged in any acts or practices that constitute a violation of the Revised Code Section 4701.14 can be enjoined by the courts through an injunction or restraining order if:
10. The practice of public accounting includes the issuance of an attest report, consulting services, tax return preparation, personal financial planning services, and:
11. The practice of public accounting includes the issuance of an attest report, consulting services, tax return preparation, personal financial planning services, and:
12. An Ohio permit holder who is in the practice of public accounting and auditing shall obtain sufficient data to afford a reasonable basis for:
13. Generally accepted auditing standards for federal agencies or entities receiving significant federal assistance are issued by:
14. The Statements on Standards for Attestation Engagements for all entities except federal agencies or entities receiving significant federal assistance is issued by:
15. The confidential client information rule shall:
16. During the performance of a professional engagement an Ohio permit holder may accept a contingency fee:
17. A referral fee is one that is prohibited during a professional engagement by any Ohio permit holder and is defined as:
18. A legally registered Ohio public accounting firm registered with the board as “Smith, Jones and Barney, CPAs, Public Accounting Services” may legally use the name and practice public accounting as:
19. Working papers in the form of discs, tapes and film are considered the property of:
20. Conduct discreditable to the accounting profession as stated in the revised Ohio Code include:
Read 'Chapter 2: Ethical Reasoning and Accountants' & answer the following question(s):
Read 'Chapter 3: Conclusions and Implications' & answer the following question(s):
Read 'Chapter 4: Culture, Motivation, Power, and Business Ethics' & answer the following question(s):
Read 'Chapter 5: AICPA’s Code of Professional Conduct' & answer the following question(s):
Read 'Chapter 6: Interpretations and Rulings' & answer the following question(s):
Read 'Chapter 7: Corporate Responsibility law (Sarbanes-Oxley act)' & answer the following question(s):
Read 'Chapter 8: Standards of Ethical Conduct for Practitioners' & answer the following question(s):
Read 'Chapter 9: Ohio Ethics' & answer the following question(s):
Read 'Chapter 10: Regulation of Accountants' & answer the following question(s):
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