Ethics

The Accountancy Board of Ohio (ABO) requires that all CPAs with the active permit obtain 3 credit hours in professional standards and responsibilities (PSR). The requirement is intended to heighten CPAs' awareness of Ohio's accountancy laws and rules and the importance of ethics in the accounting profession—a profession whose foundation was built upon objectivity, integrity and trust.

What is the PSR requirement?

CPAs holding a practicing license with the ABO must obtain three hours of continuing professional education (CPE) in professional standards and responsibilities. These three hours are part of the 120 CPE hours that CPAs with a practicing license must obtain every three years.

When did the requirement go into effect?

CPAs renewing their practicing license in 2004 and thereafter need to obtain three hours in PSR from an approved provider.

What courses meet the PSR requirement?

A listing of courses that meet the Accountancy Board of Ohio's PSR requirement is available on the Accountancy Board's Web site.  The Society’s course titled Professional Standards and Ethical Responsibilities for Ohio CPAs, developed in conjunction with Steve Martin, JD, MBA, CPA (inactive) is required for CPA certification in Ohio, but will also meet the PSR requirement for current licensees.

When and where will ethics courses be held?

The Ohio Society of CPAs understands the importance of offering CPE on a variety of dates and in various locations around the state in order to accommodate as many CPA member schedules as possible. In addition, online professional standards courses provide even more options for flexibility.

Upcoming ethics courses

Where can I go for more information on the PSR requirement?

The ABO has an FAQ section on their Web site which is dedicated to the PSR requirement.  

More Ethics Resources