New CTAGs in the Business Pathway

New CTAGs in the Business Pathway

The new CTAGs were created through the Secondary Career-Technical Alignment Initiative (SCTAI), a collaborative effort between the Ohio Department of Higher Education (ODHE) and the Ohio Department of Education (ODE), which supports the legislative mandates in ORC 3333.162. Postsecondary faculty experts from two-year and four-year institutions, across the state, worked on the learning outcomes, which have been endorsed statewide. Faculty experts from two-year and four-year institutions across the state worked on the initiatives to ensure similar academic content by examining and providing input into the ODE Technical Content Standards and aligning those standards with postsecondary learning outcomes. Surveys were  sent to all of Ohio’s Public Colleges and Universities for review, comment, and endorsement. The linked documents detail the criteria that will provide secondary career-technical students the opportunity to earn credit for the approved CTANs.

The new Accounting CTAG includes the following courses (CTANs):

CTBU010 Introduction to Financial Accounting

CTBU011 Introduction to Managerial Accounting

The new Legal Environment of Business CTAG includes the following CTAN:

CTBU004 Legal Environment of Business

Course Descriptions and Learning Outcomes

Accounting CTAG Learning Outcome Alignment.pdf

Legal Environment of Business CTAG Learning Outcome Alignment.pdf

Compliance Expectations

The Accounting and Legal Environment CTAGs share a common set of learning outcomes with the respective TAGs and institutions should continue to submit courses in the Course Equivalency Management System (CEMS) through the TAG approval process. A list of courses expected for submission can be found under the Business CTAG on the CTAG Compliance and Implementation Page. 

Courses that are approved as TAGs will automatically be approved for the appropriate CTAN, per the table below. Institutions that already have TAG approval for any of these will be processed in CEMS with an effective date of Fall 2023.

TAG Course CTAN Equivalency
OBU010 Introduction to Financial Accounting CTBU010 Introduction to Financial Accounting
OBU011 Introduction to Managerial Accounting CTBU011 Introduction to Managerial Accounting
OBU004 Legal Environment of Business CTBU004 Legal Environment of Business

As outlined in this memo from the Ohio Articulation and Transfer Network dated March 17, 2023, institutions with a current approval for the Legal Environment of Business TAG course (OBU004) are required to seek an updated approval for the course by demonstrating coverage of the updated Body of Knowledge 6. Instructions for seeking this updated approval can be found in the TAG memo. In accordance with the timeline established by the TAG memo, institutions must earn updated TAG approval for OBU004 by Fall 2025. If an institution fails to earn the updated approval, both the TAG approval for OBU004 and the CTAG approval for CTBU004 will be expired, effective Fall 2025.

For questions about course equivalency and institutional compliance expectations, please contact Ben Parrot, Senior Associate Director of Secondary Career-Technical Alignment Initiative (SCTAI) Implementation, at

If you have any questions regarding the CTAGs, please contact Lisa Holstrom, Senior Associate Director of Secondary Career Technical Alignment Initiative (SCTAI), at