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.