Ohio CPA CPE Requirements

How to reach the regulator directly.

Accountancy Board of Ohio
77 South High Street, 18th Floor
Columbus, OH 43215-6128

Tel: (614) 466-4135
Fax: (614) 466-2628

Email: john.e.patterson@acc.ohio.gov

The regulator's own published rules and related resources.

Accountancy Board of Ohio

The total continuing education hours required.

120 hours.

In addition to licensees, individuals who own an equity interest in a public accounting firm and do not hold an Ohio permit or a foreign certificate must comply with the Board's continuing education requirements (refer to "Continuing Education Requirements of Non-CPA Owners" below.)

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Requirements:

1. Accounting and Auditing Requirement: An Ohio permit holder who assumes responsibility by performing accounting, auditing, or attestation engagements, preparing any financial report, or signing any financial report (in accordance with the professional standards defined in rule 4701-9-03, 4701-9-04, 4701-9-05, or 4701-9-06 of the Administrative Code) shall complete at least twenty-four continuing education credits in the fields of accounting, auditing, or attestation standards during the three-year reporting period specific to the types of services provided by the Ohio permit holder.
2. Taxation Requirement: Rule Language Revised December 24, 2014: An Ohio permit holder who performs tax work on any engagement, preparing any tax return, or signing any tax return as a certified public accountant or public accountant in accordance with the professional standards defined in rule 4701-9-09 of the Administrative Code shall complete at least twenty-four continuing education credits in the field of taxation during the three-year reporting period specific to the types of services provided by the Ohio permit holder.
   • Effective July 17, 2009 through December 23, 2014: An Ohio permit holder who assumes responsibility by performing tax work on any engagement, preparing any tax return, signing any tax return, or recommending a tax position for a client, employer, or other third-party recipient of tax services, as a certified public accountant or public accountant (in accordance with the professional standards defined in rule 4701-9-09 of the Administrative Code) shall complete at least twenty-four continuing education credits in the field of taxation during the three-year reporting period specific to the types of services provided by the Ohio permit holder.
   • Effective July 27, 2006 and rescinded July 16, 2009: An Ohio permit holder specializing in taxation who assumes responsibility by performing tax work on any engagement that will result in the issuance of a report (in accordance with the professional standards defined in rule 4701-9-03 or 4701-9-05 of the Administrative Code) shall complete at least eight continuing education credits during the three-year reporting period covering the specific auditing or attestation standards related to the services provided by the Ohio permit holder.
     • NOTE: CeriFi CPEdge has confirmed with the OH Board that requirement (D) above only applied to licensees who renewed in 2007 and 2008.
3. Regulated Services in Financial Reporting or Internal Controls Reporting Requirement: Effective July 27, 2006 and rescinded December 24, 2014: An Ohio permit holder who performs regulated services in financial reporting or internal controls reporting (defined in paragraph (C)(3) of rule 4701-7-04 of the Administrative Code) 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. This requirement will be phased in in the following fashion:
   • Period ending 2007 will have an 8 hour accounting and auditing requirement
   • Period ending 2008 will have a 16-hour accounting and auditing requirement
   • Period ending 2009 and all periods thereafter will have the full 24-hour accounting and auditing requirement.
   • NOTE: CeriFi CPEdge has confirmed with the OH Board that the regulated services in financial reporting or internal controls reporting requirement was removed from the OH rules on December 24, 2014.
4. 75 Percent Requirement: (This rule was rescinded December 24, 2014): An Ohio permit holder who practices public accounting or performs regulated services other than those defined above, or who holds out to the public as a certified public accountant or public accountant, shall complete at least seventy-five per cent of the continuing education requirement in subjects directly related to the professional services performed by the Ohio permit holder.
   • NOTE: CeriFi CPEdge has confirmed with the OH Board that the 75 percent requirement was removed from the OH rules on December 24, 2014.

Annual Minimum CPE Requirement:

Effective December 24, 2014: An Ohio permit holder must complete a minimum of twenty CPE credit annually. Failure to complete twenty CPE credits annually will result in a fine of ten dollars for every CPE credit deficient.

• NOTE: CeriFi CPEdge has confirmed with the OH board that the 20-hour annual requirement will begin in the first calendar year as each OH permit holder begins a new 3-year reporting period as follows:
  • Group 1: 2018 - 2020 CPE period;
  • Group 2: 2016 - 2018 CPE period;
  • Group 3: 2017 - 2019 CPE period.

Professional Standards and Responsibilities Course Requirement:

Effective December 1, 2002: All Ohio permit holders whose permits expire December 31, 2004 and later must complete three continuing education credits each three-year reporting period covering the applications of professional standards and responsibilities.

Effective January 3, 2007: The following guidelines are applicable:

1. The board may require that any certified public accountant, public accountant, or staff member of a public accounting firm that is the subject of a disciplinary action by the board complete a program approved by the executive director, subject to board approval that emphasizes the accountancy law, defined in Chapter 4701 of the Revised Code, and the board rules, defined in agency 4701 of the Administrative Code.
2. An Ohio permit holder may claim credit in professional standards and responsibilities for courses from approved sponsors or instructors. The executive director, subject to board approval, shall select approved sponsors and instructors. Such courses may cover the subjects of the Ohio accountancy law and board rules, professional ethics, ethical philosophy, or the accountancy laws and rules promulgated by another state accountancy board.
3. The board may approve a program in professional standards and responsibilities of fewer than three credits.

PSR Notes from CeriFi CPEdge: October 14, 2015: CeriFi CPEdge has confirmed with the OH Board that:

• Initial Licensees: Must take a PSR course in which both the course and sponsor are approved by the OH Board.
• Renewing Licensees: May take a PSR course in which both the course and sponsor are approved by the OH Board or a PSR course which only the sponsor is approved by the OH Board. For example, renewing licensees may take a course that is not related to the Ohio rules covering the subjects of professional ethics, ethical philosophy, or the accountancy laws and regulations of another state.
• The CeriFi CPEdge content distributor has been updated so that a course in 'regulatory ethics' or 'behavioral ethics' will count as 'Ethics' on the Ohio status report by default. If such course is an approved PSR course, then you should edit the course details so that it counts toward the 'Ohio Professional Standards and Responsibilities' requirement. Note that both 'Ethics' courses and 'Ohio Professional Standards and Responsibilities' courses will count toward the overall 120-hour requirement.
• If you are a non-resident OH CPA, an ethics course which focuses on another state's rules/regulations may be acceptable to meet your OH 3-hour PSR requirement. Before editing a 'non-OH ethics' course to count toward the OH PSR requirement, CeriFi CPEdge suggests you confirm with the OH Board that your course meets the requirements.
• Refer to the OH Board website for approved PSR courses and sponsors.

Continuing Education Requirements of Non-CPA Owners:

Effective December 24, 2014: Any individual who does not hold an Ohio permit or a foreign certificate or a foreign certificate of a professional license, registration, or certification issued by this state, or another state and who holds an equity interest in a public accounting firm, shall comply with the continuing education requirements.

Prior to December 24, 2014: An individual who owns an equity interest in a public accounting firm and does not hold an Ohio permit or a foreign certificate shall maintain certain minimum continuing education requirements as described in paragraph (A) and (B) below.

1. An individual who does not hold a professional license issued by the state of Ohio or any other state must comply with the continuing education requirements.
2. An individual who holds a professional license issued by the state of Ohio or any other state must comply with the continuing education requirements established by law to maintain that professional license.

How the reporting cycle is structured.

Triennial.

• The reporting periods for Ohio permit holders in Group 1 are:
  • January 1, 2012 - December 31, 2014;
  • January 1, 2015 - December 31, 2017;
  • January 1, 2018 - December 31, 2020.
• The reporting periods for Ohio permit holders in Group 2 are:
  • January 1, 2013 - December 31, 2015;
  • January 1, 2016 - December 31, 2018;
  • January 1, 2019 - December 31, 2021.
• The reporting periods for Ohio permit holders in Group 3 are:
  • January 1, 2014 - December 31, 2016;
  • January 1, 2017 - December 31, 2019;
  • January 1, 2020 - December 31, 2022;

When a reporting cycle begins.

The triennial reporting period begins on January first and ends on December thirty-first three years later.

Prior to July 16, 2009: For licensees reporting continuing education in 2005, 2006, and 2007, the triennial reporting period begins on November first of 2002, 2003 or 2004 and ends on December thirty-first thirty-eight months later. Beginning with licensees reporting continuing education by December 31, 2008, the triennial reporting period is three years beginning on January first and ending on December thirty-first. Credit earned after December thirty-first of the third reporting year may not be claimed toward fulfillment of the continuing education requirement, unless the board grants an extension of time due to a continuing education deficiency in accordance with rule 4701-15-07 of the Administrative Code.

How completed credits are reported to the regulator.

Effective December 24, 2014: All Ohio permit holders who report continuing education must provide a statement to the board under penalty of perjury setting forth the continuing education completed as of the date the Ohio permit is renewed.

Effective December 24, 2014: All Ohio permit holders are required to maintain all records of CPE credits reported.

Effective December 24, 2014: Ohio permit holders are responsible for ensuring the quality of continuing education they received and documenting completion of all courses. Documentation must be maintained until the end of the next reporting period. Upon request, the licensee shall produce to the board, verification of all credits claimed.

Effective July 16, 2009 - December 23, 2014: An Ohio permit holder must retain evidence to support fulfillment of the continuing education requirement for a period of two years subsequent to the end of the holder's most recent continuing education reporting period.

Prior to July 16, 2009: An Ohio permit holder must retain evidence to support fulfillment of the continuing education requirement for a period of one year subsequent to the end of the holder's most recent continuing education reporting period.

The renewal or reporting deadline.

December thirty-first, every three years.

All Ohio permit holders must complete the continuing education requirement by December thirty-first of the year in which the Ohio permit expires. Credit earned after that date may not be claimed toward fulfillment of the continuing education requirement unless the board grants an extension of time. The continuing education reporting dates for each of the three continuing education reporting groups are as follows:

1. All Ohio permit holders who are in continuing education reporting Group 1 normally report continuing education in 2011, 2014, 2017, and every three years thereafter.
2. All Ohio permit holders who are in continuing education reporting Group 2 normally report continuing education in 2012, 2015, 2018, and every three years thereafter.
3. All Ohio permit holders who are in continuing education reporting Group 3 normally report continuing education in 2013, 2016, 2019, and every three years thereafter.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

All Ohio permit holders must complete the continuing education requirement by December thirty-first of the year in which the Ohio permit expires. Credit earned after that date may not be claimed toward fulfillment of the requirement unless the executive director, subject to board approval, grants an extension of time in accordance with rule 4701-15-07 of the Administrative Code (refer to "Exemptions" section above).

An Ohio permit holder who is deficient in continuing education requirements at the time of renewal, and does not receive an extension of time, must pay the late filing fee (described in division (D) of section 4701.10 of the Revised Code). This fee will be assessed at the time of submission.

An Ohio permit holder who has received disciplinary action form the board, that resulted in a revoked or suspended license, will be subject to ongoing verification for at least two triennial reporting periods.

An Ohio permit holder who is still deficient in continuing education at the end of the extension period must obtain an Ohio registration, unless the board grants the Ohio permit holder a reduction in continuing education (refer to "Exemptions" section above) and the Ohio permit holder fulfills the reduced continuing education requirement as a result.

If the Ohio permit holder obtains an Ohio registration in accordance with the paragraph above, any application for a subsequent Ohio permit shall be in accordance with the provisions of rule 4701-15-09, Converting to Ohio Permit Status.

Converting to Ohio Permit Status

A holder of a CPA certificate or PA registration who holds an Ohio registration (defined in division (B) of section 4701.10 of the Revised Code), and who wishes to obtain the Ohio permit (defined in division (A) of section 4701.10 of the Revised Code) must first complete one hundred twenty credits of continuing education. This includes three continuing education credits in professional standards and responsibilities approved by the board that emphasizes Chapter 4701 of the Revised Code and agency 4701 of the Administrative Code, that must be earned in the three-year period preceding application for the Ohio permit.

Reinstatement

An applicant whose status is expired, suspended or revoked shall complete no less than one hundred twenty hours of CPE during the three-year period prior to reinstatement to active status.

Continuing Education Verification

The board annually conducts a verification of continuing education programs claimed for continuing education credit by selected Ohio permit holders. Consequently, an Ohio permit holder must retain evidence to support fulfillment of the continuing education requirement until the end of the next reporting period.

An Ohio permit holder who fails to verify or document the continuing education required must make up the unverified continuing education deficiency and pay the late filing fee described in division (D) of section 4701.10 of the Revised Code as of the date the Ohio permit holder submits the verified or documented continuing education.

An Ohio permit holder who completes a continuing education program taken from an unregistered sponsor may be required to submit the following documentation to the board:

1. Qualifications of course instructors or course developers;
2. Continuing education program course materials;
3. Official lists of persons attending or completing the continuing education program.

During the board's annual verification of reported continuing education, programs taken from registered sponsors may be verified by contact with either the sponsor or the Ohio permit holder. Programs taken from unregistered sponsors may be verified by contact with the Ohio permit holder.

Effective August 22, 2010: A licensee required to obtain the Ohio permit who fails to renew the permit by the board's posted renewal deadline must verify completion of the continuing education requirement with the board by submitting appropriate supporting documentation.

Prior to March 31, 2019 [Rule Rescinded]: Deficiency Status: An Ohio permit holder who is granted an extension of time to correct a continuing education deficiency will be placed in deficiency status for the extension period. If the Ohio permit holder fulfills the continuing education requirement specified by the board at the end of the extension period, the Ohio permit holder will be removed from deficiency status. The Ohio permit holder must then report one hundred twenty credits of continuing education for the period beginning after the extension period and extending through the Ohio permit holder's reporting date. An Ohio permit holder who is still deficient in continuing education at the end of the extension period must obtain an Ohio registration, unless the board grants the Ohio permit holder a reduction in continuing education and the Ohio permit holder fulfills the reduced continuing education requirement as a result. If the Ohio permit holder obtains an Ohio registration in accordance with the paragraph above, any application for a subsequent Ohio permit shall be in accordance with the provisions of rule 4701-15-09, Converting to Ohio Permit Status.

Reduced or prorated requirements for a first renewal.

The continuing education requirement for new certified public accountants holding the Ohio permit is forty credits. The two-year reporting period begins on January first of the year in which the new certified public accountant obtains the CPA certificate, and ends on December thirty-first of the year following the year in which the new certified public accountant obtains the CPA certificate.

All new certified public accountants will be placed in Group 1, Group 2, or Group 3.

Effective December 24, 2014: No minimum annual requirements are required during the initial reporting period.

• NOTE: Effective August 1, 2007: CeriFi CPEdge has confirmed that if a new CPA takes the basic PSR course required for CPA certification during the first reporting period, that course would count toward the PSR requirement.

Rules for professionals licensed elsewhere.

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.

Who may be excused from all or part of this requirement.

Reduction of continuing education requirement:

The executive director, subject to board approval, may grant a reduction of the continuing education requirement to an Ohio permit holder who presents appropriate documentation for health reasons, active military duty in the armed forces of the United States, or other just cause.

Any reduction granted is valid for one reporting period.

"Military" means the armed forces of the United States of a reserve component of the armed forces of the United States, including the Ohio national guard or the national guard of any other state. Military spouses are included in this definition.

"Veteran" means anyone who is serving, or has served under honorable conditions in any component of the armed forces, including the national guard and reserve.

Extensions:

The executive director, subject to board approval, may grant an Ohio permit holder who is deficient in the required continuing education at the renewal date an extension of time, not to exceed one year, to correct the deficiency. The Ohio permit holder shall provide the board with an anticipated date of completion and must provide appropriate documentation to the board that describes the circumstances supporting the extension request. The Ohio permit holder must submit verification of the completed continuing education by the extension date specified.

An Ohio permit holder who fails to comply with all the terms and conditions of the extension as approved by the executive director, subject to board approval, shall have his or her Ohio permit placed into the "expired" status.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Enforcement:

Prior to March 31, 2019 [Rule Rescinded]: Deficiency Status: An Ohio permit holder who is granted an extension of time to correct a continuing education deficiency will be placed in deficiency status for the extension period. If the Ohio permit holder fulfills the continuing education requirement specified by the board at the end of the extension period, the Ohio permit holder will be removed from deficiency status. The Ohio permit holder must then report one hundred twenty credits of continuing education for the period beginning after the extension period and extending through the Ohio permit holder's reporting date. An Ohio permit holder who is still deficient in continuing education at the end of the extension period must obtain an Ohio registration, unless the board grants the Ohio permit holder a reduction in continuing education and the Ohio permit holder fulfills the reduced continuing education requirement as a result. If the Ohio permit holder obtains an Ohio registration in accordance with the paragraph above, any application for a subsequent Ohio permit shall be in accordance with the provisions of rule 4701-15-09, Converting to Ohio Permit Status.

December 24, 2014: The OH Board revised CPE rules. Rule language was revised and several new rules introduced, including:

• New 20-hour annual minimum CPE requirement (refer to "Breakdown of Specific Requirements" above). No minimum annual requirement for licensees in their initial reporting period (refer to "Requirements for New Licensees" above).
• New 90-hour limitation on teaching/instruction (refer to "Credit for Teaching and Repeat Credit" above).
• New CPE credit calculation which allows CPE to be earned in 10-minute increments. Live Group Study must still have one full CPE hour before 10-minute increments can be used. Self study activities can be as small as 10 minutes (0.2 CPE). Refer to "General Characteristics of Accredited Education" and "Credit for Self-Study Education" above).
• The Regulated Services in Financial Reporting or Internal Controls Reporting Requirement was rescinded (refer to "Breakdown of Specific Requirements" above).
• The 75 Percent Requirement rule was rescinded (refer to "Breakdown of Specific Requirements" above).

For more detail (and implementation dates) for these rule changes, refer to the specific sections noted above.

Credit for Self-Study Education:

Effective April 11, 2011: Time devoted to reading, computer tutorials, or other self-study does not earn continuing education credit. A qualifying self-study program must include one or more examinations that require successful completion. The self-study program will earn credit based on the program's average completion time as determined by pilot testing.

Other Special Rules:

Effective April 28, 2011: Credit awarded for passing major professional examinations that have been approved by the board is normally 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.

Approval Period for Approved Providers:

Effective April 28, 2011: 1 year.

Renewal of Approved Providers Status:

Effective April 28, 2011: A registered sponsor may renew its registration with the board every year. A registered sponsor approved to offer continuing education programs covering the board's professional standards and responsibilities requirement must renew its registration with the board every year.

Enforcement:

Effective August 22, 2010: A licensee required to obtain the Ohio permit who fails to renew the permit by the board's posted renewal deadline must verify completion of the continuing education requirement with the board by submitting appropriate supporting documentation.

Breakdown of Specific Requirements:

Effective July 16, 2009: [The Following Rule Was Rescinded]: An Ohio permit holder specializing in taxation who assumes responsibility by performing tax work on any engagement that will result in the issuance of a report (in accordance with the professional standards defined in rule 4701-9-03 or 4701-9-05 of the Administrative Code) shall complete at least eight continuing education credits during the three-year reporting period covering the specific auditing or attestation standards related to the services provided by the Ohio permit holder.

Reporting Method:

Effective July 16, 2009: An Ohio permit holder must retain evidence to support fulfillment of the continuing education requirement for a period of two years subsequent to the end of the holder's most recent continuing education reporting period.

Breakdown of Specific Requirements:

Effective July 27, 2006: An Ohio permit holder specializing in taxation who assumes responsibility by performing tax work on any engagement that will result in the issuance of a report (in accordance with the professional standards defined in rule 4701-9-03 or 4701-9-05 of the Administrative Code) shall complete at least eight continuing education credits during the three-year reporting period covering the specific auditing or attestation standards related to the services provided by the Ohio permit holder.

Requirements for New Licensees:

• NOTE: Effective August 1, 2007: CeriFi CPEdge has confirmed that if a new CPA takes the basic PSR course required for CPA certification during the first reporting period, that course would count toward the PSR requirement.

Breakdown of Specific Requirements:

Effective January 3, 2007: The following guidelines are applicable (related to professional standards and responsibilities requirement):

1. The board may require that any certified public accountant, public accountant, or staff member of a public accounting firm that is the subject of a disciplinary action by the board complete a program approved by the board that emphasizes the accountancy law, defined in Chapter 4701 of the Revised Code, and the board rules, defined in agency 4701 of the Administrative Code.
2. An Ohio permit holder may claim credit in professional standards and responsibilities for courses that are approved by the board. Such courses may cover the subjects of the Ohio accountancy law and board rules, professional ethics, ethical philosophy, or the accountancy laws and rules promulgated by another state accountancy board.
3. The board may approve a program in professional standards and responsibilities of fewer than three credits.

Breakdown of Specific Requirements:

Effective July 27, 2006: An Ohio permit holder who performs regulated services in financial reporting or internal controls reporting (defined in paragraph (C)(3) of rule 4701-7-04 of the Administrative Code) 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.

• This requirement will be phased in in the following fashion:
• Period ending 2007 will have an 8 hour accounting and auditing requirement
• Period ending 2008 will have a 16-hour accounting and auditing requirement
• Period ending 2009 and all periods thereafter will have the full 24-hour accounting and auditing requirement.

Breakdown of Specific Requirements:

Effective December 1, 2002: All Ohio permit holder whose permits expire December 31, 2004 and later must complete three continuing education credits each three-year reporting period covering the applications of professional standards and responsibilities.