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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. The first two courses are available online through MyOSCPA, as well as through live sessions. The others are only available in-person.

For more information on a specific course or to schedule on-site courses, contact OSCPA director of learning, Tiffany Crosby.

Download a document about our Ethics courses here.


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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. 

This course satisfies the ABO's professional standards requirement as part of the 120 credits that CPAs must obtain each reporting period. It also satisfies the ABO's requirement to become a CPA.

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Trusted Finance professionals must be able to identify, evaluate and address any action or situation that threatens the core values of the profession: integrity, objectivity, and due care. However, when it comes to making the best decision, there’s not always one perfectly right answer for every situation. Professional ethics is about looking at several solutions and choosing the best path.

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This unique ethics course delves into the neuroscience behind how our minds really work when we face difficult ethical dilemmas and choices. Participants will also explore effective decision making processes, learn to recognize behavioral cues and be given tools and methods to use when faced with making decisions, bias, problem-solving and more.


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The major subjects in this course include why model codes of ethics fail, the science behind organizations “Ethical DNA,” understanding the psychology behind “Tone at the Top,” the interaction between critical thinking and ethics, breaking myths about motivation related to decision making, ethical decision-making under pressure and whether ethics and morals are “fixed” or able to be improved.

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In this tax ethics course, you will learn how to provide quality tax services with proper documentation, appropriate client communication and by avoiding exposure to ethical complaints and disciplinary action. In addition, this course covers the Ohio Statutes governing the practice of public accounting and Board of Accountancy rules governing the conduct of CPAs performing tax services in Ohio. You will also discuss Treasury Circular 230 and recent court decisions limiting IRS authority, and review professional standards pertaining to members of the AICPA.