Please note: The CPE Information provided in this section relates to CPAs only.
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Ohio |
| Renewal Date: |
12/31 |
| Reporting Period: |
1/1 to 12/31 triennially - based on assigned license group. |
| Required Hours: |
120 credits every 3 years. |
| Ethics Required: |
Yes. 3 hours of Professional Standards and Responsibilities (PSR) CPE each 3-year reporting period. The Board will maintain a list of approved programs that fulfill this requirement. This course is not a routine ethics course, but is a special course for Ohio licensees. CPA’s licensed in and residing in another state, may claim credit for a course taken to meet the other state's professional ethics requirements only if the course covers that states law and rules. |
| Subject Breakdown: |
24hours in accounting, auditing, or attestation standards (during the 3-year reporting period) is required if a permit holder assumes responsibility by performing accounting, auditing, or attestation work on any engagement, preparing any financial report, or signing any financial report in accordance with the professional standards.
24 hours of accounting or auditing (during the 3-year reporting period) is required if a permit holder performs regulated services in financial reporting or internal controls reporting.
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 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 Limits: |
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.
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 five credits per half-hour if the total examination session is at least two and one half continuous hours in length, up to a maximum of forty-five credits per session.
Instructor credits are accepted. No repetitions allowed.
Half credits are allowed after the first hour. |
| Other State Policies: |
The overriding consideration is that the CPE program should be a formal program of learning that contributes directly to the professional competence of an Ohio permit holder.
Ohio accepts courses from providers that registered with the Board or with NASBA's National Registry of CPE Sponsors and Quality Assurance Service (QAS).
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. |
| Contact Info: |
Accountancy Board of Ohio
77 South High Street
18th Floor
Columbus, Ohio 43215
USA
Phone: 614-466-4135
Fax: 614-466-2628
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| Web address: |
http://acc.ohio.gov/ |
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