CPAs holding a practicing license with the ABO must complete the Accountancy Board of Ohio’s Professional Standards and Responsibilities CPE requirement. This three hour requirement is part of the 120 CPE hours that CPAs with a practicing license must obtain every three years.
What courses meet the professional standards and ethics requirement?
A listing of courses that meet the Accountancy Board of Ohio's PSR requirement is available on LAWriter Ohio Laws and Rules website.
The Society’s course titled Fundamentals of Ohio Accountancy Law, developed in conjunction with Steve Martin, CPA, JD, MBA is required for CPA certification in Ohio, but will also meet the PSR requirement for current licensees.
Fundamentals of Ohio Accountancy Law
with Steven Martin, CPA, J.D., MBA
Effective Sept. 14, 2007, CPA candidates who have passed the exam but are not yet certified will be required to take The Ohio Society’s “Fundamentals of Ohio Accountancy Law” to become certified in Ohio.
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. The course covers the unique legal and regulatory requirements in Ohio.
Using short, ethical dilemmas, this program will demonstrate the unique legal and regulatory requirements in Ohio. Presented through lecture and group participation, topics will include integrity and objectivity, the practice of public accounting and requirements of using the CPA designation by individuals and firms in Ohio, including continuing education and peer review.
The program is available in the following formats:
Professional Standards and Responsibilities: Understanding Ethical Shifts in Behavior and Culture
with Jerry Esselstein, CPA
This course is designed to improve your understanding of societal shifts in moral and ethical behavior, which are the key to providing effective auditing, accounting, and financial reporting services.
- View the video
- View course materials
Ethics: Resources, Rules and Reminders
with Jerry Esselstein, CPA
Personal Greed, Regulation Efficacy, Risk & Reward, Wall Street - Our CPA profession continues to be tested more than ever - are we meeting this challenge? CPAs are under more pressure today than ever…Only through a collective commitment to our professional standards will we succeed in meeting today's ethical challenges. This course investigates resources and tools available to CPAs to maintain an ethical course and positively influence the behavior of clients and employers.
To view the video online and access the exam, please follow the steps outlined below:
- View the video
- View course materials
These exams are worth 3 Professional Standards CPE credits. The exam fee is $99. Membership is not required for CPA candidates to create an online account and access the online course. Click here to create an online account.
The Society's Professional Standards program is also offered through the Society’s Onsite Training program.