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Virtual Activities
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This course is an interactive review of the expectations of CPAs and the licensing, ethics and independence rules that apply to Ohio CPAs. We will look at the concept of ethics, ethical drift and the ethical decision-making process. Case studies are used to illustrate specific challenges that Ohio CPAs encounter as they deliver public accounting services or perform financial functions within various business and & industry roles. Participants will receive a refresher on relevant sections of the Ohio Revised Code (ORC) and the Ohio Administrative Code (OAC), and will examine practical applications of these codes in our modern environment. Participant materials will aid learners in identifying aspects of the code that may require their additional focus and emphasis going forward. 

This course satisfies the ABO's professional standards requirement and counts toward the 120 credits that CPAs must obtain each reporting period. It also satisfies the ABO's requirement to become a CPA. 

Why should you attend?

Meets CPA application requirement 

• Provides perspective on the array of issues CPAs regularly face 

• Features an interactive review of the moral and ethical expectations of CPAs as outlined in the Ohio Administrative Code and the Ohio Revised Code 

• Examines concepts of ethics, ethical drift and the ethical decision-making process 

• Includes case studies designed to illustrate specific challenges that CPAs often encounter as they deliver public accounting services or perform financial functions within various business and industry roles 

Who should attend?

 All CPAs licensed in Ohio looking to fulfill the Accountancy Board of Ohio’s three-credit hour professional standards requirement per reporting cycle. 

This program also satisfies the ABO’s requirement to become a CPA

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