There are two types of licenses issued by the Board. The licenses issued by the Board are described in section 4701.10 of the Ohio Revised Code.
The Ohio permit is required of all certified public accountants and public accountants who practice public accounting or perform regulated services. For details concerning public accounting and regulated services, see the Public Accounting link on the left. Public accounting services are always performed while employed by a public accounting firm. Regulated services are always performed in an organization other than a public accounting firm.
Persons who renew licenses late are subject to late filing fees. See the Late Fee Chart link for details.
Continuing education is required for the renewal of the Ohio permit. For details, see the Continuing Education link to the left. Continuing education is also required if a licensee holds an Ohio registration and wishes to obtain an Ohio permit. The requirement for reentry into Ohio permit status is 120 credits earned in the three years preceding application for the Ohio permit. Due to the overlap in three-year reporting periods, some credit earned as a prerequisite for obtaining the Ohio permit may be used again to qualify for license renewal.
The Ohio registration may be obtained by any person who is not employed in public accounting and does not perform regulated services. A licensee who obtains the Ohio registration must use the term "Inactive" after the CPA designation in print at least as prominent as the "CPA."
The license renewal period begins in early October each year and ends on December 31. Each renewal notice mailed in October will contain a User ID and password for online license renewal. Because of the holidays, the Board normally adjusts the final renewal date to shortly after January 1. Reminder notices are mailed in June to all licensees scheduled to renew licenses at the end of the year. NOTE: The Board communications rule states that mailings sent to the Board's address of record are considered official notices, so you should keep your address of record up to date.