Ohio CPAs complete 120 hours of continuing professional education every three years. The state requires at least 20 hours annually and includes a 3-hour Professional Standards and Responsibilities (PSR) requirement during each triennial reporting period.
General requirement
CPAs holding an Ohio permit must complete 120 CPE credits during each three-year reporting period. The triennial reporting period runs Jan. 1 through Dec. 31 over three years.
Ohio also requires a minimum of 20 CPE credits each year. Failure to complete the 20-credit annual minimum may result in a fine for each credit hour deficiency.
Professional Standards and Responsibilities (PSR)
Ohio requires 3 hours of Professional Standards and Responsibilities (PSR) during each triennial reporting period. The course must be specifically approved by the executive director of the Accountancy Board of Ohio.
PSR courses may cover topics such as:
- Ohio accountancy law and administrative rules
- Accountancy laws and rules of another state
- Professional ethics for CPAs
- Ethical philosophy and professional conduct
Ohio-specific PSR courses may be required for initial licensure, reinstatement or disciplinary actions.
Subject area requirements
Accounting and auditing
CPAs who perform audits or reviews, prepare or sign financial statements, or perform attestation services must complete at least 24 hours of CPE in accounting or auditing during each triennial reporting period.
Taxation
CPAs who prepare or sign tax returns or provide tax services must complete at least 24 hours of CPE in taxation during each triennial reporting period.
License renewal
Ohio CPA permits renew Dec. 31 on a triennial cycle. The renewal period typically opens Oct. 2 of the renewal year.
New licensees
Newly licensed CPAs must complete 40 CPE credits during their initial two-year reporting period. The first renewal occurs at the end of the second full year following licensure.
Credit limitations
Instruction
CPAs may earn up to 90 CPE credits during a reporting period through teaching or presenting lectures. Credit is calculated at three times the credit hours awarded to program participants. Preparation time does not qualify for credit.
Repeating the same presentation during the same reporting period does not qualify for additional credit.
Daily limit
For live group study, a maximum of 8 CPE credits may be earned during a single day. The session must include at least 400 minutes of instruction, excluding breaks.
Publications
CPE credit for publications or other special learning activities may be granted at the discretion of the executive director, subject to board approval. Supporting documentation may be required.
Examinations
Credit may be awarded for passing major professional examinations approved by the executive director. Typically, 10 CPE credits may be awarded per hour of examination time if the exam session lasts at least three continuous hours, with a maximum of 40 credits per session.
Credit calculation
Partial credit
For live group programs, CPE credit may be earned in 10-minute increments after the first full hour (50 minutes) has been completed.
For self-study programs, credit may be earned in 10-minute increments prior to completing the first full hour.
University credit
- 1 semester hour equals 15 CPE hours.
- 1 quarter hour equals 10 CPE hours.
Provider requirements
Acceptable CPE programs must be offered by NASBA National Registry sponsors, programs approved by the Accountancy Board of Ohio or other programs recognized by the board for automatic approval.
Nonresident exemption
Nonresident Ohio permit holders may satisfy Ohio’s continuing education requirements by meeting the CPE requirements of the state where their principal office is located. If that state does not require CPE, the licensee must comply with Ohio’s CPE requirements.