Ohio CPA CPE: 120 hours every 3 years, 20 hrs/year minimum, 3 ethics, subject mandates, limits & compliance tips.
Need Ethics?
- 3 Hours
- NASBA Approved
- Affordable Pricing
Introduction
For CPAs in Ohio, the continuing education requirements are structured around a triennial renewal period. There are specific mandates for ethics, subject areas (depending on your practice), and format limits. This page breaks it all down so you can plan ahead without stress.
Quick-Facts
| Item | Requirement |
|---|---|
| Reporting Period | 3 years (January 1 to December 31 triennially) |
| Total CPE Hours Required | 120 hours every 3 years The Ohio Society of CPAs |
| Minimum per Year | 20 hours annually |
| Ethics Requirement | 3 hours in “Professional Standards & Responsibilities” (board-approved) |
| Subject / Technical Rules | 24 hours in A&A if doing financial reporting work; 24 hours in Tax if performing tax work |
| Carryover Allowed? | No carryover (unused hours cannot roll forward) |
| Special Notes | Limits on instructor, publication credit; Ohio accepts many formats |
Detailed Requirements
Reporting Period & Renewal Cycle
Ohio’s reporting cycle is three calendar years, running January 1 through December 31.
License renewal occurs every three years on December 31.
Total & Annual Minimum Hours
You must complete 120 CPE hours over the three-year cycle.
Within that, you must total at least 20 hours per year.
Ethics / State-Specific Ethics
Ohio requires 3 hours in “Professional Standards & Responsibilities” (PSR) each cycle, and the course must be board-approved to count as ethics credit.
Subject / Technical / Specialty Hour Rules
If you perform financial reporting / attest work or use CPA designation in such services, you need 24 hours in A&A during the cycle.
Similarly, if you provide tax services / advice, you must complete 24 hours in tax.
Carryover / Credit Limits / Format Limits
Ohio does not allow carryover of unused CPE hours into the next cycle.
Format / credit limits include:
- Up to 90 credits may be earned through instruction or presentation (with special credit calculation).
- Credits for publications / authored works must be approved by the Executive Director and are subject to board review.
- Group live study, self-study, and formal courses are accepted, but must meet Ohio’s standards.
New Licensees / Prorated Periods
New CPAs holding the Ohio permit are required to report 40 credits over a two-year period initially. The Ohio Society of CPAs
This provides some relief early in the licensure cycle. The Ohio Society of CPAs
Provider / Course Approval Guidelines
Courses must be through board-approved sponsors or recognized entities like NASBA Registry.
Recordkeeping & Audit / Reporting
You must retain CPE documentation and records to support claims.
During renewal, you attest to having fulfilled the requirements; documentation is submitted only if audited.
Penalties / Extensions / Exemptions
Ohio allows waivers or extensions in special circumstances (health, military, etc.). The Ohio Society of CPAs
Failing to meet CPE can lead to fines or license issues.
FAQs
- Can I carry over unused hours?
No — Ohio does not permit carryover. - Do webinars, online/self-study count?
Yes, as long as the provider meets board standards. - What’s the ethics requirement?
3 hours in a board-approved PSR (Professional Standards & Responsibilities) course. - How long to keep records?
Retain for the length the board may request (typically several years). - What if I practice CPAs in multiple states?
Non-resident Ohio CPAs may satisfy Ohio’s CPE by meeting the CPE requirements of their principal state if that state has CPE rules.
Helpful Links
- Accountancy Board of Ohio — CPE / renewal page
- NASBA Registry — Ohio CPE
- OSCPA — CPE policies and guidance