According to Article VII, section H, a Member shall comply with the rules of professional ethics of the Society, which shall consist of the Code of Professional Conduct of the American Institute of CPAs (AICPA), including the interpretations contained therein, as issued by and as may be hereafter amended from time to time, except that in case of any conflict between the AICPA Code of Professional Conduct and the OSCPA Bylaws, the Bylaws of the Society shall prevail.

Further, in the event of any conflict between the AICPA Code of Professional Conduct and any applicable Ohio law or any applicable rules or regulations of the Accountancy Board of Ohio, then such state and local law, rules, or regulations shall govern.