Ohio

License Renewal Date
12/31 triennially

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 credits every 3 years

Ethics Requirement
Three (3) hours of ethics are due during each reporting period. Ethics events must be board approved and cover one of the following four areas: 1) Ohio accountancy laws and rules 2) Accounting laws of rules in another state in which you are licensed 3) Professional ethics for CPAs 4) Ethical philosophy

Other Subject Area Requirements

  • 24 hours of accounting, auditing or attestation standards (during the 3-year reporting period)is required if a permit holder assumes responsibility by performing work on any financial engagement, prepares financial reports, or signs any financial reports in accordance with the professional standards as outlined in the Administrative Code.
  • 24 hours of taxation (during the 3-year reporting period) is required if a permit holder assumes responsibility by performing work on any tax engagement, prepares any tax returns, or signs any tax returns as a CPA or PA.
  • An Ohio permit holder who performs regulated services in financial reporting or internal controls reporting shall complete at least twenty-four continuing education credits in the fields of accounting or auditing during the three-year reporting period specific to the types of services provided by the Ohio permit holder.
  • An Ohio permit holder who practices public accounting or performs regulated services other than preparing, working on, or signing financial reports, working on internal controls reports, working on any tax return or engagement, or who holds out to the public as a certified public accountant, shall complete at least seventy-five (75) per cent of the continuing education requirement in subjects directly related to the professional services performed by the Ohio permit holder.

Credit Limitations

  • Self-study must include one or more examinations that must be successfully completed.
  • Self study programs will earn credit based upon average completion time determined by pilot testing.
  • College courses earn 10 credits per quarter hour or 15 credits per semester hour.
  • The board must evaluate credit claimed for publications or other special learning activities.
  • Credit awarded for passing major professional examinations that have been approved by the board is normally ten credits per hour if the total examination session is at least three continuous hours in length, up to a maximum of 40 credits per session.
  • Instructor credits are accepted. No repetitions allowed.
  • Instructor or discussion leader of a continuing education program may be awarded continuing education credit up to three times the credit a program participant would receive. Time devoted to preparation for a classroom program does not earn separate credit.
  • Half credits are allowed.

Non-Residency Requirement
A nonresident Ohio permit holder shall be determined to have met the Ohio continuing education requirements by meeting the continuing education requirements of the state in which the Ohio permit holder's principal office is located. If that state does not have a continuing education requirement, then the nonresident Ohio permit holder must comply with the Ohio continuing education reporting requirements.

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