Ohio

License Renewal Deadline:

12/31 triennially

CPE Reporting Period:

1/1 to 12/31 triennially

Total CPE Hours Required:

120 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

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

Credit Limitations:

Group Live Daily Limit: A maximum of eight (8) credits may be awarded 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. The Ohio permit holder may be required to submit appropriate documentation to support the credit claimed.

Examinations: Credit awarded for passing major professional examinations approved by the executive director, subject to board approval, is typically ten credits per hour, provided the total examination session is at least three continuous hours in length. A maximum of forty credits may be awarded per session.

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.

Other State Policies:

Approved Providers: Program sponsors must be members of NASBA’s National Registry, part of 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 permit holder’s principal office is located. If that state does not have a continuing education requirement, the non-resident Ohio permit holder must comply with Ohio’s continuing education reporting requirements.