Ethics & CPA Licensure

Don't underestimate the value of your CPA license. Your CPA license separates you from all other accountants and recognizes that you have passed a rigorous uniform national examination, fulfill demanding state licensing requirements, demonstrate professional competence, and adhere to the highest ethical standards.

Ethics Violations

  • Code of Professional Conduct
    The Code of Professional Conduct of The Ohio Society of Certified Public Accountants consists of two sections - (1) the Principles and (2) the Rules.

  • Filing an ethics complaint
    All ethics complaints must be received in writing. Send a letter to the attention of the Professional Ethics Committee.

  • OSCPA Professional Ethics Committee Actions
    As a result of investigations of alleged violations of the Codes of Professional Conduct of the OSCPA and/or AICPA, the following ethics cases have been resolved by settlement agreement under the Join Ethics Enforcement Program.

  • AICPA Professional Ethics Disciplinary Actions
    Members who notice, suspect or are aware of significant deficiencies in the work of another member should seriously consider referring the matter to the Professional Ethics Division.

  • View the Accountancy Board of Ohio's disciplinary actions
    Actions taken by the Accountancy Board as a result of formal hearings conducted under Chapter 119 of the Ohio Revised Code.

The CPA License

  • CPA License requirement and renewal
    There are two types of licenses issued by the Board. The licenses issued by the Board are described in section 4701.10 of the Ohio Revised Code.

  • Search the Ohio license database
    All certified public accountants and public accountants should hold a valid license unless retired. CPAs and PAs holding the Ohio registration must use the disclaimer "inactive" after the CPA or PA designation.

  • Specialty credentials for CPAs
    Learn more about these five specialty credentials that could help propel your career forward.

  • Reactive your license
    Fulfill these two requirements to reactivate your license.

  • Become a CPA
    Through publications, networking events, Web resources and much more, you can rely on The Ohio Society of CPAs to help you focus on a career in accounting.

  • Chartered Global Management Accountant credential
    Beginning in the first quarter of 2012, AICPA members eligible to vote will be automatically eligible for the credential upon verifying three years of qualifying experience.

  • CPA exam requirement and application
    This section of the website contains information useful to candidates applying for the CPA examination. General information for CPA exam candidates may be found in the CPA Exam Candidate Bulletin.

  • Out-of-state CPAs
    Links to all state websites, department websites (if applicable), and accountancy board websites.

Customized Training Professional Standards & Responsibilities Programs

Looking for a convenient, economical way to help your CPAs meet their three-hour requirement in professional standards and responsibilities each reporting cycle? Fundamentals of Ohio Accountancy Law

This program satisfies the Accountancy Board of Ohio's professional standards and responsibilities course requirement to become a CPA, and also provides an update for the experienced CPA.

Ohio Ethics Rules and Applications

This program satisfies the Accountancy Board of Ohio's professional standards and responsibilities course requirement to become a CPA, and also provides an update for the experienced CPA.

Professional Standards and Responsibilities - Ethical Shifts, Interpretations & Actions
Set and manage ethical expectations in all aspects of your career. Improve your understanding of how societal shifts in moral and ethical behavior are changing systems, processes, and impacting decision making in business today.

Ethics: Resources, Rules and Reminders

This program satisfies the Accountancy Board of Ohio's professional standards and responsibilities course requirement to become a CPA, and also provides an update for the experienced CPA.