Ohio

Ohio CPE Requirements:

Licenses expire triennially on December 31 based upon the licensee’s assigned renewal group. License renewal requires the completion of 120 CPE hours over the triennial period, with a minimum of 20 hours per year.

Special Requirements/Limitations:

An Ohio permit holder who assumes responsibility by performing work on any accounting, auditing or attestation engagement, prepares any financial report, or signs any financial reports must complete at least 24 hours of CPE in the fields of accounting or auditing or attestation standards during the three-year reporting period specific to the types of clients served by the Ohio permit holder.

An Ohio permit holder who performs regulated services in financial reporting or internal controls reporting shall complete at least twenty-four continuing education credits in the fields of accounting or auditing during the three-year reporting period. 

An Ohio permit holder who assumes responsibility by performing tax work on any engagement, prepares any tax return, or signs any tax return as a certified public accountant or public accountant shall complete at least 24 hours of CPE in the field of taxation during the three-year reporting period specific to the types of clients served by the Ohio permit holder.

An Ohio permit holder who performs any public accounting work other than that defined in the three preceding paragraphs above or who holds out to the public as a certified public accountant or public accountant, must complete at least 75% of the CPE subjects directly related to the full-time professional work which the Ohio permit holder performs.

Finally, all Ohio permit holders must complete a 3 hour course each triennial reporting period covering the applications of professional standards and responsibilities. This three-hour requirement can be met by taking our Ohio Ethics course. Go to the ethics section on our home page and follow the links.

All required CPE can be acquired through self-study.

Do AEG courses qualify for credit in Ohio?

Yes. The Statement on Standards of Continuing Professional Education (CPE) Programs jointly issued by the National Association of State Boards of Accountancy and the American Institute of Certified Public Accountants is considered by the board as an acceptable set of guidelines on matters related to continuing education, and departures from this statement must be justified by an Ohio permit holder who does not follow the standards. As a member of NASBA’s Registry and QAS sponsor approval programs, our courses meet these Standards and are accepted for credit in Ohio.

How are our recommended CPE hours determined?

As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

Accountancy Board of Ohio
77 South High Street, 18th Floor
Columbus, OH 43215-6128
Phone: (614) 466-4135
Fax: (614) 466-2628
Website: www.acc.ohio.gov/