Continuing Education Requirement

The basic continuing professional education (CPE) requirement to re-obtain or renew an Ohio permit is 120 credits over a three-year period, to include three (3) credits of Board approved professional standards and responsibilities (PSR). New CPAs holding an Ohio permit are required to report 40 CPE credits in any subject over the initial two-year licensing period.

4701-15-02 Continuing education requirement.

 (A) The continuing education requirement for certified public accountants and public accountants holding the Ohio permit is one hundred twenty credits for each triennial reporting period. The triennial reporting period begins on January first and ends on December thirty-first three years later. 

An Ohio permit holder must complete a minimum of twenty CPE credits annually. Failure to complete twenty CPE credits annually will result in a fine of ten dollars for every CPE credit deficient.

The National Association of State Boards of Accountancy (NASBA) offers a CPE tracking tool for all active Ohio permit holders. This tool is free to use and allows you to track and store CPE documents in one location. The CPE tracking tool is located at Please note when logging in, your license number is entered CPA.(five-digit license number).

CPE needs to be completed prior to the license renewal date for all Ohio permit holders.

CPE may be earned in any field that contributes to a licensee's professional competence. Registered CPE sponsors agree to conform to NASBA/AICPA CPE Standards, and this includes keeping appropriate documentation for CPE verification purposes.

Each Ohio permit holder is responsible for retaining appropriate documentation for all CPE credit claimed. Most program sponsors issue a certificate as proof of attendance/completion.  Some sponsors issue a transcript which serves as documentation for all sponsor programs completed by a licensee.

The following Ohio permit holders must earn 24 CPE credits in accounting or auditing:

  • CPAs or PAs who are employed in public accounting and perform accounting, auditing, assurance or attestation engagements, and who prepare or sign financial reports
  • CPAs or PAs who perform accounting, auditing, assurance or financial reporting work outside public accounting while using the CPA designation ("regulated services")

The following Ohio permit holders must earn 24 CPE credits in taxation:

  • CPAs or PAs employed in public accounting who work on taxation engagements or provide tax advice to clients
  • CPAs or PAs who perform tax work outside public accounting while using the CPA designation ("regulated services")

All CPAs holding an Ohio permit must complete each triennial reporting period three (3) credits in professional standards and responsibilities (PSR) approved by the Board. These programs may cover all or a combination of (1) Ohio accountancy law and rules, (2) accountancy law and rules of another state, (3) professional ethics for CPAs, and/or (4) ethical philosophy. CPE sponsors that wish to present PSR courses for Ohio licensees must register with the Board, and submit for review and approval all PSR course materials and the qualifications of the instructor(s) or CPE program designer(s).


  John E. Patterson, Executive Director

Accountancy Board of Ohio

77 South High Street, Suite 1820

Columbus, Ohio  43215-6128

Accountancy Board of Ohio Contact List


Main Line:  614.466.4135

Fax Line:  614.466.2628