CPA Ethics Exam Ohio

Ohio Ethics Course Requirements

Many candidates who pass the CPA Exam face one more important test before they earn a license to practice as Certified Public Accountants—an Ethics Exam. Ohio like many other states varies their ethics requirements for a CPA license just as they vary their requirements for the CPA Exam. About 35 state boards require the CPA candidates to go through a course and pass the Ethics Exam conducted either by the AICPA or the state board. Some jurisdictions administer their own Ethics Exam through their State Society of CPAs. Other jurisdictions don’t require either an ethics course or an ethics examination for a license.

The Ethics Exam requirement takes a lot of candidates by surprise because it does not get a lot of attention while they are working to pass the CPA Exam. Compared to the CPA Exam they’ve just passed, this last hurdle is a very small one. Take time to read the study material. Be careful answering questions when you take the test. These can be tricky, and only a few wrong answers are enough to cost you the score you need to pass.

Below we will be discussing the requirements for the state of Ohio.

The Accountancy Board of Ohio requires 3 hours of CPE credit in Professional Standards and Responsibilities generally referred to as ‘Ethics’ to fulfill the Ethics requirements needed for an Ohio CPA license.
Candidates can take either of the following on-demand courses to fulfill the Ethics requirements.
1. Ohio CPA Professional Standards & Responsibilities
2. Professional Standards and Responsibilities – Conduct Beyond Reproach

 Preparing for the Ethics Course

OSCPA's interactive Ethics courses review the expectations of CPAs and the licensing, ethics and independence rules that apply to Ohio CPAs. The program is designed to familiarize participants with the laws and regulations promulgated by the Accountancy Board of Ohio.

The course covers:
• The concept of ethics
• Ethical drift
• The ethical decision-making process

Ohio Society of CPAs (OSCPA) offers the above courses in locations across the state and throughout the year to help individuals satisfy the requirement. Candidates can contact Ohio Society of CPAs (OSCPA) by calling 614-764-2727 or by sending an email to

To confirm the Ethics requirements, candidates can also contact Accountancy Board of Ohio by calling 614-466-4135 or by sending an email to

Ethics Course Fees

Candidates can buy either of the 2 courses listed below by paying the fees at the Ohio Society of CPAs(OSCPA) website:

Ready For The Ethics Exam?

Now that general overview of the Ethics Exam. Feel free to click the button below and grab yourself a copy of our free Ethics Exam Guide.

‘The 28 Things You Need To Know About The Ethics Exam'