Ohio

Date of Last Revision:    3/29/2022

License Renewal Date
12/31 triennially

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 hours

20 hour minimum per year

Ethics Requirement
3 hours. Must be specifically approved by the Executive Director of the Accountancy Board of Ohio to meet the Ethics CPE requirement for Ohio.

Other Subject Area Requirements

• 24 hours in Accounting or Auditing if work on financial reporting engagements or perform financial reporting work outside public accounting while using the CPA designation.
• 24 hours in Tax if work on tax engagements, provide tax advice to clients, or perform tax work outside public accounting while using the CPA designation.

Credit Limitations

• Group Live Daily Limit: Eight (8) credits may only be given for live group study during one day provided the actual session is at least four hundred minutes in length, excluding breaks.
• Publications: The executive director, subject to board approval, shall evaluate continuing education credit claimed for publications or other special learning activities, and may require that the Ohio permit holder submit appropriate documentation to support the credit claimed.
• Examinations: Credit awarded for passing major professional examinations that have been approved by the executive director, subject to board approval, is normally ten credits per hour if the total examination session is at least three continuous hours in length, up to a maximum of forty credits per session.

Credit Calculation

• Instruction: Limited to 90 credits per reporting period. Credit is equal to three times presentation. No credit for preparation. Repeat presentations are not allowed within the same reporting period.
• Partial Credit: For live group study, CPE credit can be earned in ten minute increments after the first full hour (fifty minutes) has been earned.  For self-study, CPE credit may be earned in ten minute increments prior to earning the first full hour.
• University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.

Other State Policies

• Must be members of NASBA's National Registry or a Board approved program, or fall into a special Board category for automatic approval. 

• Exemption: A non-resident Ohio permit holder may fulfill 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 non-resident Ohio permit holder must comply with the Ohio continuing education reporting requirements.