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2. Ohio Professional Standards and Responsibilities

ID: 58603
Wednesday November 15, 2023 9:30AM - 12:15PM

- Explore practical applications of the Ohio Revised Code (ORC) and the Ohio Administrative Code (OAC) in our modern environment. 

- Examine the concept of ethics, ethical drift and the ethical decision-making process. 

- Engage in an interactive review of the licensing, ethics and independence rules that apply to Ohio CPAs.


Laura Hay
Laura A. Hay, CPA, is the Executive Vice President for The Ohio Society of CPAs. In her role, Hay provides enterprise-wide leadership in the areas of strategy and planning, and drives thought leadership activities to and for the accounting profession, including responsibility for knowledge and learning, technical services (peer review, professional ethics and accounting & auditing services,) The Ohio CPA Foundation, pipeline and content and media. Hay has been associated with OSCPA since 1992. Prior to joining The Ohio Society, Hay was a senior auditor with Price Waterhouse in Columbus, then taught introductory accounting at Indiana University while pursuing graduate studies. Hay obtained her undergraduate degree with honors from Miami University, and is a member of The Ohio Society of CPAs, the American Institute of CPAs, the American Society of Association Executives and the Ohio Society of Association Executives.