||1/1 to 12/31 triennially
||120 credits every 3 years, with a minimum of 20 CPE annually.
||Three (3) hours of ethics are due during each reporting period. Ethics events must be board approved and cover one of the following four areas: 1) Ohio accountancy laws and rules 2) Accounting laws of rules in another state in which you are licensed 3) Professional ethics for CPAs 4) Ethical philosophy
- 24 hours of accounting, auditing or attestation standards (during the 3-year reporting period)is required if a permit holder assumes responsibility by performing work on any financial engagement, prepares financial reports, or signs any financial reports in accordance with the professional standards as outlined in the Administrative Code.
- 24 hours of taxation (during the 3-year reporting period) is required if a permit holder assumes responsibility by performing work on any tax engagement, prepares any tax returns, or signs any tax returns as a CPA or PA.
- An Ohio permit holder who performs regulated services in financial reporting or internal controls reporting shall complete at least twenty-four continuing education credits in the fields of accounting or auditing during the three-year reporting period specific to the types of services provided by the Ohio permit holder.
- An Ohio permit holder who practices public accounting or performs regulated services other than preparing, working on, or signing financial reports, working on internal controls reports, working on any tax return or engagement, or who holds out to the public as a certified public accountant, shall complete at least seventy-five (75) per cent of the continuing education requirement in subjects directly related to the professional services performed by the Ohio permit holder.
- Self-study must include one or more examinations that must be successfully completed.
- Self study programs will earn credit based upon average completion time determined by pilot testing.
- Half credits are allowed.
Accountancy Board of Ohio
77 South High Street, 18th Floor
Columbus, OH 43215-6128