Ohio CPA CPE Requirements 2026: 120 Hours, Ethics (PSR) & Renewal Guide
Ohio CPA CPE Requirements at a Glance: Ohio CPAs must complete 120 CPE hours every three years, with a minimum of 20 hours per calendar year. Ethics: 3 hours of Professional Standards & Responsibilities (PSR) per triennial cycle — must be Ohio Board-approved. CPAs performing attest work need 24 hours of A&A; tax practitioners need 24 hours of tax CPE. No carryover permitted. Renewal: Triennial, December 31. Courses must be from Ohio Board-approved or NASBA-registered providers.
Quick Reference
| Requirement | Detail |
|---|---|
| Reporting Period | 3-year cycle (January 1 – December 31) |
| Total Hours Required | 120 hours per triennial cycle |
| Annual Minimum | 20 hours per calendar year |
| Ethics Requirement | 3 hours — board-approved “Professional Standards & Responsibilities” course |
| A&A Requirement | 24 hours if performing financial reporting or attest work |
| Tax Requirement | 24 hours if providing tax services |
| Carryover | Not permitted |
| New Licensee Rule | 40 hours over first 2-year period |
| Recordkeeping | Retain documentation; submit only if audited |
Overview of Ohio CPA CPE Requirements
Ohio CPAs are required to complete continuing professional education on a triennial cycle — meaning your CPE requirements are measured over a rolling three-year period rather than annually. The Accountancy Board of Ohio sets and enforces these requirements as a condition of license renewal.
The standard requirement is 120 CPE hours completed between January 1 and December 31 of the triennial reporting period, with a minimum of 20 hours completed in each individual calendar year. This annual floor ensures that CPAs don’t backload all their education into the final year of a cycle.
Ohio’s requirements also include mandatory subject areas for CPAs who perform certain types of work, a board-approved ethics course, and restrictions on how many credits can be earned through instruction or authored publications.
How Many CPE Hours Do Ohio CPAs Need?
Ohio CPAs must complete 120 CPE hours every three years. The triennial reporting period runs from January 1 through December 31 of the third year in the cycle, with license renewal due on December 31.
Within that three-year window, Ohio also enforces an annual minimum of 20 CPE hours per calendar year. This means you cannot skip CPE entirely in year one or two and then complete all 120 hours in year three — at least 20 hours must be earned in each year.
New licensees have a modified requirement: CPAs who are newly licensed in Ohio must complete 40 CPE hours within their first two-year period, providing some flexibility early in a career before the full triennial cycle begins.
Ohio CPA Ethics CPE Requirement
Ohio requires 3 hours of ethics CPE per triennial cycle. The course must cover “Professional Standards & Responsibilities” (PSR) and must be approved by the Accountancy Board of Ohio — a general NASBA-approved ethics course alone does not satisfy this requirement.
The PSR course must specifically address Ohio accountancy law, board rules, and professional standards as they apply to CPAs licensed in the state.
LearnCPE offers a 3-hour Ohio Professional Standards & Responsibilities ethics course that satisfies this requirement. It is board-approved, available as a self-study course, and can be completed on any device at your own pace.
Ohio CPE Subject Area Requirements
Beyond total hours and ethics, Ohio mandates specific subject area credits for CPAs based on the type of work they perform.
Auditing & Accounting (A&A) — 24 Hours
If you perform financial reporting, attest services, or use your CPA designation in connection with those services, you are required to complete 24 hours of Auditing & Accounting CPE during the triennial cycle. This ensures that CPAs doing public-facing financial work stay current with accounting standards and auditing practices.
Tax — 24 Hours
If you provide tax services or tax advice as part of your professional role, you must complete 24 hours of tax-related CPE during the three-year cycle.
These subject requirements are in addition to the 3-hour ethics requirement and apply only to CPAs whose work falls into those categories. CPAs who do not perform attest or tax work are not subject to these specific subject minimums.
Acceptable CPE Formats and Credit Limits in Ohio
Ohio accepts a wide range of CPE delivery formats, including:
- Group live courses (in-person seminars and conferences)
- Webinars and virtual live courses
- Self-study courses (including online self-paced programs like those offered by LearnCPE)
- Nano-learning (short-format courses, subject to credit limits)
All courses and providers must meet Ohio’s standards or be listed on the NASBA National Registry of CPE Sponsors.
Credit Limits to Be Aware Of
Ohio does place limits on certain credit types:
- Instructor/Presenter Credit: Up to 90 of your 120 hours may be earned through teaching or presenting CPE courses, though these credits are calculated differently than participant hours.
- Publications and Authored Works: Credits for writing, authoring, or contributing to published works must be individually approved by the Accountancy Board of Ohio’s Executive Director. These are subject to board review and are not automatically counted.
Carryover
Ohio does not allow unused CPE hours to carry over from one triennial cycle to the next. Hours completed in excess of the 120-hour requirement are forfeited and cannot be applied toward the following cycle.
Reporting, Renewal, and Recordkeeping in Ohio
How to Report Your CPE
Ohio CPAs report CPE compliance during the license renewal process. You do not submit individual course certificates proactively — instead, you attest to having completed the required hours when you renew your license every three years on December 31. If your license is selected for audit, you will be required to produce supporting documentation. The Accountancy Board of Ohio also provides a CPE Tracking tool within its online licensing portal, allowing you to log completed hours throughout the triennial cycle rather than waiting until renewal time — a useful habit that makes the renewal process much smoother. Access it by logging into the Ohio eLicense portal.
How Long to Keep CPE Records
Ohio requires CPAs to retain CPE documentation for the duration of any period in which the board may request it. As a practical guideline, most CPAs retain certificates and completion records for a minimum of five years, though retaining records for the full length of a prior cycle is advisable.
What to Keep:
For each completed course, you should retain:
- Certificate of completion
- Course title and provider name
- Number of CPE hours awarded
- Date of completion
- Field of study
LearnCPE stores all certificates and completion records in your account dashboard, making it easy to retrieve documentation if you’re ever selected for audit.
Ohio CPE Requirements for Out-of-State CPAs
Non-resident CPAs who hold an Ohio CPA permit but are primarily licensed in another state may satisfy Ohio’s CPE requirement by meeting the CPE requirements of their home state — as long as that state has equivalent CPE rules.
If you are licensed in multiple states and unsure whether your home state’s requirements satisfy Ohio’s, contact the Accountancy Board of Ohio directly to confirm before your renewal deadline.
Complete Your Ohio CPE with LearnCPE
LearnCPE offers NASBA-registered, self-study CPE courses accepted in Ohio — including our board-approved 3-hour Ohio Professional Standards & Responsibilities ethics course. Affordable pricing, instant access, and certificates stored in your account.
