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Ohio Professional Standards and Responsibilities

ID: 55246
Topics: Ethics + Professional Standards

Appropriate for audiences with majority CPAs 

Meets CPA license renewal requirement Meets CPA application requirement


As a profession, CPAs must be able to identify, evaluate and address any action or situation that threatens the core values of the CPA profession: integrity, objectivity, independence, 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. 

This course will help you gain perspective on the wide breadth of issues facing CPAs on a daily basis. 

You will participate in an interactive review of the principles underlying the CPA code of conduct. We will look at the principles of responsibility, integrity, objectivity, and due care. We will review several cases to apply these concepts to our work. We will examine AICPA’s conceptual framework and how objectivity threats materialize within both professional services firms and corporate entities. We conclude with a refresher on continuing education, confidentiality, and other CPA responsibilities. 

Upon completion participants will be able to: 

  • Describe the core ethical factors attributed to the CPA profession 
  • Identify the principles of conduct applicable to CPAs
  • Describe factors contributing to ethical dilemmas
  • Use the AICPA conceptual framework when facing situations where clear answers are not apparent


Tiffany Crosby
Tiffany Crosby the Director of Learning for the Ohio Society of CPAs and the Founder and President of Petra Learning LLC, a professional training and development company. She previously served as an adjunct faculty at Columbus State Community College teaching Financial Accounting, Managerial Accounting, and Auditing. Prior to founding Petra, Tiffany was an Executive Director in the Advisory Risk Practice of Ernst Young, LLP. Tiffany spent 14 years at EY leading various types of internal audit, internal control, finance, and enterprise risk management projects. Tiffany has helped numerous companies define and implement processes and procedures to company with new financial accounting standards and calculate the impact of adoption. Tiffany is a CPA licensed in PA and OH, a Certified Treasury Professional, and a member of the IIA, AICPA, Ohio Society of CPAs, and the American Society for Training and Development. She received her B.S.B.A. in Accounting from Duquesne University and her MBA from Franklin University.