Ohio CPE Requirements
/The Accountancy Board of Ohio CPE requirements are noted below.
What is the Ohio License Renewal Deadline?
Related Courses
Every three years, on December 31
What is the Ohio CPE Reporting Period?
Every three years, from January 1 to December 31
What are the Ohio CPE Requirements?
120 hours of CPE every three years.
At least 20 hours of CPE per year.
One who performs accounting, auditing, assurance or attestation engagements, preparing any financial report, or signing any financial report shall complete at least 24 CPE hours in the fields of accounting, auditing, or attestation standards during the three-year reporting period specific to the types of services being provided.
One who performs tax work on any engagement, preparing any tax return, or signing any tax return as a CPA or public accountant shall complete at least 24 CPE hours in the field of taxation during the three-year reporting period specific to the types of services being provided.
CPE credit awarded for passing major professional examinations that have been approved by the executive director 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.
The executive director shall evaluate continuing education credit claimed for publications or other special learning activities.
The credit for service as a lecturer is equal to three times the number of actual hours of the lecture, and is capped at 90 credits per reporting period.
What is the Ohio Ethics Requirement?
At least three hours must be earned in professional standards and responsibilities, which must be pre-approved by the Board.
Note: The AccountingTools Ethics for Ohio course fulfills these requirements.
Allowable Ohio Course Providers
The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses
Ohio CPE Reciprocity
A nonresident 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 nonresident Ohio permit holder must comply with the Ohio continuing education reporting requirements.
Ohio CPE Rule Reference
Section 4701.15
Ohio Board of Accountancy Address
77 South High Street, 18th Floor
Columbus, OH 43215-6128
Phone: 614-466-4135
www.acc.ohio.gov