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 satisfy this requirement. The first two courses are available online and through live sessions. The others are only available in-person.
For more information on a specific course or to schedule delivery of ethics on-site or at a CPE day, contact OSCPA director of learning,
Tiffany Crosby.
Download a document about our ethics courses
here.
This course is an interactive review of the expectations of CPAs and the licensing, ethics and independence rules that apply to Ohio CPAs. We will look at the concept of ethics, ethical drift and the ethical decision-making process.
This course satisfies the ABO's professional standards requirement and counts toward the 120 credits that CPAs must obtain each reporting period. It also satisfies the ABO's requirement to become a CPA.
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 perfect right answer for every situation. Professional ethics is about looking at several solutions and choosing the best path.
This unique ethics course delves into the neuroscience behind how our minds work when we face ethical dilemmas and have to make difficult choices. Participants will explore effective problem-solving, decision-making processes and learn to recognize behavioral cues. They will also get the tools needed to handle bias and make hard decisions.
This course covers why model codes of ethics fail, the science behind organizations' ethical DNA and understanding the psychology behind tone at the top. We will also discuss 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 locked in or can be improved.
In this tax ethics course, you will learn how to provide proper documentation, appropriate client communication and how to avoid 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, as well as review professional standards pertaining to members of the AICPA.