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Ohio CPE Requirements


Ohio CPE Requirements


BOARD INFORMATION FOR REFERRALS:

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

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF OHIO? YES!

Our Ohio state sponsorship number is S0013. Ohio will also accept courses from NASBA sponsors. Professional Education Services, LP (PES) is registered with NASBA (#103592) on the National Registry of CPE sponsors and has issued credits in the state of Ohio without any problems.

LICENSE RENEWAL INFORMATION:

  • 120 hours of CPE every 3 years.
  • Minimum of 20 hours / year.
  • The following Ohio permit holders must earn 24 CPE credits in accounting or auditing:
    - CPAs or PAS who work on financial reporting engagements.
    - CPAs or PAs who perform financial reporting work outside public accounting while using the CPA designation.
  • The following Ohio permit holders must earn 24 CPE credits in taxation:
    - CPAs or PAS who work on taxation engagements or provide tax advice to clients.
    - CPAs or PAS who perform tax work outside public accounting while suing the CPA designation.
  • 3 credits in Professional Standards and Responsibilities (ethics). PES course 4850: Ohio Professional Standards and Responsibilities qualifies to fulfill this requirement as does any of our general ethics courses. PLEASE NOTE: the 3 credits must be OH specific (PES #4850 listed above qualifies as such) for the following individuals:
    - Initial license
    - Returning to practice or
    - Disciplinary action

LICENSE EXPIRATION INFORMATION:

  • Triennially by 12/31 based on assigned license renewal group.
  • Groups renewals are as follows:
    - Group 1: 2023, 2026 etc
    - Group 2: 2021, 2024 etc
    - Group 3: 2022, 2025

CPE COMPLETION DUE BY:

  • CPE must be completed and reported by 12/31 of the reporting year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Ohio recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%
ACCEPTABLE AREAS OF STUDY:

Per the Board "CE may be earned in any field that contributes to a licensee's professional competence. Registered sponsors agree to conform to the NASBA / AICPA CPE Standards."

NASBA FIELD OF STUDY SYNOPSIS: All NASBA fields of study noted on PES certificates of completion should be able to be reported for Ohio.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 08.05.2021.