State of Ohio
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Professional Ethics Topics
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PROFESSIONAL STANDARDS AND
RESPONSIBILITIES (PSR) CPE FAQ

  1. Why don't I see the word "ethics" in the requirement?
  2. Are there any substitutes for courses in just the Ohio law and rules?
  3. How is "professional ethics" defined?
  4. I have seen courses in "ethics" that cover human resources and tax laws. Do these courses qualify?
  5. Is it possible for a one-hour or two-hour program in the proper subject area to qualify for PSR credit?
  6. What subjects are typically covered in a PSR course?
  7. Can the course be taken on the computer?
  8. I took another state's required "ethics" course. Will it count toward the Ohio requirement?
  9. Are CPAs who hold the Ohio registration (inactive license) required to take the professional standards and responsibilities course?
  10. I am a new CPA. Am I still required to obtain three credits in professional standards and responsibilities during my first reporting period?
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