Professional Standards and Responsibilities

The Accountancy Board of Ohio requires three hours of credit in Professional Standards and Responsibilities, commonly known as “ethics,” in order to apply for or renew an Ohio CPA license. Below are OSCPA courses that are available to satisfy this requirement. View a full listing of applicable courses. 

For more information on a specific course, contact Kelley Grooms.

Ohio CPA Professional Standards and Responsibilities 

This course is an interactive review of the expectations of CPAs and the CPA licensing and ethics and independence rules that apply to Ohio CPAs. We will look at the concept of ethics, ethical drift and, ethical decision-making process. Case studies are used to illustrate specific challenges that Ohio CPAs encounter as they deliver public accounting services or perform financial functions within various business and industry roles. Participants will also receive a refresher on relevant sections of the Ohio Revised Code (ORC) and the Ohio Administrative Code (OAC) and examine practical applications of these codes in our modern environment. Participant materials will aid learners in identifying aspects of the code that may require their additional focus and emphasis on a go-forward basis.   

This course satisfies the Accountancy Board of Ohio’s three credit hour professional standards requirement as part of the 120 credits that CPAs must obtain each reporting period. It also satisfies the Accountancy Board of Ohio’s requirement to become a CPA.

Professional Standards and Responsibilities – Ethical Shifts: Interpretations & Actions

Set and manage ethical expectations in all aspects of your career while fulfilling the ABO’s professional standards requirement. Improve your understanding of how societal shifts in moral and ethical behavior are changing systems, processes, and impacting decision making in business today. Integrate ethical concepts and crosschecks into your training, auditing, tax, and financial reporting procedures.
 
This course satisfies the Accountancy Board of Ohio’s three-credit hour professional standards requirement as part of the 120 credits that CPAs must obtain each reporting period. It also satisfies the Accountancy Board of Ohio’s requirement to become a CPA.

Professional Standards and Responsibilities – Ethics: Resources, Rules & Reminders

Personal greed, regulation efficacy, risk & reward, Wall Street are all factors that are testing the CPA profession. Are we meeting the challenges of today? Only through a collective commitment to our professional standards will we succeed in meeting today’s ethical challenges.

This course satisfies the Accountancy Board of Ohio’s three-credit hour professional standards requirement as part of the 120 credits that CPAs must obtain each reporting period. It also satisfies the Accountancy Board of Ohio’s requirement to become a CPA.

Ethics and Ohio Professional Standards: 10 Ways to Lose Your CPA License

This course covers general ethics, Ohio professional ethics and ethics in accounting. It will also cover actual cases where CPAs made unethical decisions and lost their license (some stole, some committed financial reporting fraud and some went to prison).

This course satisfies the Accountancy Board of Ohio’s three-credit hour professional standards requirement as part of the 120 credits that CPAs must obtain each reporting period.

Ethics in Tax Practice: Ohio

A thoughtful analysis of how various sources of regulation affect tax practice, this course will provide an explanation of interaction of Ohio Board of Accountancy rules with Treasury Circular 230, AICPA Statements on Standards for Tax Services, and Internal Revenue Code penalty provisions. 

This course satisfies the Accountancy Board of Ohio’s three-credit hour professional standards requirement as part of the 120 credits that CPAs must obtain each reporting period.