CONTINUING
EDUCATION
The basic continuing professional education (CPE)
requirement to obtain or renew the Ohio permit is 120 credits over
a three-year period. New CPAs holding the Ohio permit are required
to report 40 credits over a two-year period.
The reporting period
for licensees whose Ohio permits expire December 31, 2008, December
31, 2009, and December 31, 2010 will be 36 months (24 months
for new CPAs).
Read
the CPE credit and approved programs rule...
Read
the CPE requirements rule for new CPAs...
Continuing education may be earned in any field that
contributes to a licensee's professional competence. Registered
CPE sponsors agree to conform to the NASBA/AICPA
CPE Standards, and this includes keeping appropriate documentation
for CPE audit purposes.
Each licensee holding the Ohio permit is responsible
for retaining appropriate documentation for all CPE credit claimed.
There should be adequate support for: (1) the licensee's program
attendance or completion, and (2) the CPE credit claimed.
All CPAs holding the Ohio permit must take 3 credits in professional standards and responsibilities each reporting period. CPE sponsors that wish to present
courses in Ohio professional standards and responsibilities must
register with the Board and submit all course materials to the
Board for review and approval.
A licensee may claim credit in professional standards and responsibilities (PSR) for programs in the following four areas if the course is approved and documentation is retained: (1) the Ohio accountancy law and rules, (2) the accountancy law and rules of another state, (3) professional ethics for CPAs, or (4) ethical philosophy.
NOTE: The following general categories of programs are not considered "professional ethics" and would not qualify for PSR credit: (1) Programs listed as "ethics" that are not specifically geared toward CPAs, and (2) Programs listed as "ethics" that do not cover the issues related to the exercise of professional judgment by a CPA. Many such programs stress compliance with laws and regulations and do not quality as "ethics" programs.
