OH CPA Renewal Requirements

The state of Ohio

  • License renewal period every 3 years.
  • 120 hours each renewal period.

Your background

  • Accounting or Auditing
    Do you perform accounting, auditing, or attestation work on any engagements, prepare any financial reports, or sign any financial reports?
    Yes   No
  • Financial Reporting or Internal Controls
    Do you perform regulated services in financial reporting or internal controls?
    Yes   No
  • Tax
    Do you perform tax work on any engagements, prepare any tax returns, or sign any tax returns as a CPA?
    Yes   No

Your CPE requirements

(based on "Your Background" above)
Hours Subject
27 General [click here to see what qualifies]
For CPE, the overriding consideration in determining whether a specific program qualifies for continuing education credit is that it should be a formal program of learning that contributes directly to the professional competence of an Ohio permit holder.
24 Accounting or Auditing [click here to see what qualifies]

An Ohio permit holder who assumes responsibility by performing accounting, auditing, or attestation work on any engagement, preparing any financial report, or signing any financial report shall complete at least 24 continuing education credits in the fields of accounting, auditing, or attestation standards.

An Ohio permit holder who performs regulated services in financial reporting or internal controls reporting shall complete at least 24 continuing education credits in the fields of accounting or auditing.

24 Tax [click here to see what qualifies]
An Ohio permit holder who assumes responsibility by performing tax work on any engagement, preparing any tax return, or signing any tax return as a certified public accountant or public accountant shall complete at least 24 continuing education credits in the field of taxation.
90 Related Subjects [click here to see what qualifies]
At least 75% (90 hours of the total 120 hours) of your CPE must be in subjects directly related to the professional services you provide.
3 Ethics [click here to see what qualifies]
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.
# Total

Please note

  • Approved CPE Sponsors include:

    • Professional development education provided by the American Institute of Certified Public Accountants, the National Society of Accountants, and state accounting societies and their chapters.
    • University or college courses.
    • Formal organized public accounting firm educational programs.
    • Continuing education providers that are approved by an accountancy board of another state or NASBA.
    • Continuing education programs taken from other providers for which the Ohio permit holder has supporting documentation.
  • For classroom programs, a fifty-minute period equals one credit. Beyond the first credit, each twenty-five minute period equals one-half credit. The minimum acceptable length of a classroom program is one credit. Eight credits may be given to a classroom program offered during one day provided the actual session is at least three hundred minutes in length, excluding breaks.
  • A certified public accountant or public accountant who receives a waiver of the requirements due to retirement must use the term “retired” after the CPA or PA designation.

Source

Accountancy Board of Ohio

77 South High Street, 18th Floor
Columbus, Ohio 43215-6128

Phone: (614) 466-4135
Fax: (614) 466-2628
http://www.acc.ohio.gov/


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