CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Ohio

State CPE Requirements

State Board Website:

https://www.acc.ohio.gov/

License Renewal Deadline:

12/31 every three years

CPE Reporting Period:

1/1 to 12/31 every three years

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: Eight (8) credits may only be given 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, and may require that the Ohio permit holder submit appropriate documentation to support the credit claimed.
• Examinations: Credit awarded for passing major professional examinations that have been approved by the executive director, subject to board approval, is normally ten 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.

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:

• Must be members of NASBA’s National Registry or 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 Ohio permit holder’s principal office is located. If that state does not have a continuing education requirement, then the non-resident Ohio permit holder must comply with the Ohio continuing education reporting requirements.

Approved Ethics Product