CPE REQUIREMENTS
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Regulator:
Rule Summary
Regulator Details
Contact Information

Accountancy Board of Ohio

77 South High Street, 18th Floor
Columbus, OH 43215-6128
Phone: 614-466-4135
Fax: 614-466-2628
Email: ronald.rotaru@acc.state.oh.us

Licensee Requirements
Minimum credit hours required per year

No annual minimum requirement

Credit hours required per period

120

Cycling period

Triennial

Deadline

12/31 triennially

Reporting date

12/31 triennially

Requirements for new licensees

The continuing education requirement for new certified public accountants holding the Ohio permit is forty credits. The two-year reporting period begins on January first of the year in which the new certified public accountant obtains the CPA certificate, and ends on December thirty-first of the year following the year in which the new certified public accountant obtains the CPA certificate.

Requirements for non-residents

A nonresident Ohio permit holder shall be determined to have met the Ohio continuing education requirements by meeting the continuing education requirements of the state in which the Ohio permit holder's principal office is located. If that state does not have a continuing education requirement, then the nonresident Ohio permit holder must comply with the Ohio continuing education reporting requirements.

Requirements for re-instatement

Exemptions

The board may grant a reduction of the continuing education requirement to an Ohio permit holder who presents appropriate documentation for health reasons, active military duty in the armed forces of the United States, or other just cause.

Carryover credit

Enforcement

An Ohio permit holder who is deficient in the required continuing education at the renewal date and does not receive an extension of time must pay the late filing fee.

Credit Measurement
Credit Measurement

A fifty-minute period equals one credit.

Half Credits

Allowed after the first hour.

Credit Reporting
Credit Reporting

All Ohio permit holders who report continuing education must provide a statement to the board under penalty of perjury setting forth the continuing education completed as of the date the Ohio permit is renewed. The Ohio permit holder must execute the statement in such a manner and within the time limits prescribed by the board.

Record Retention Requirements for participants

2 years

Qualifying Programs
Credit for educational activities
Audio/Video Education

Business Meetings and Luncheons

In-House Education

Will qualify if the firm/company is an approved sponsor.

Independent Study

CPAs may engage in independent study under the direction of a CPE program sponsor who has met the applicable standards for CPE program sponsors when the subject matter and level of study maintain or improve their professional competence.

Online and Computer-Based

Other Special Rules

The board must evaluate continuing education credit claimed for publications or other special learning activities, and may require that the Ohio permit holder submit appropriate documentation to support the credit claimed. Credit awarded for passing major professional examinations that have been approved by the board is normally ten credits per hour if the total examination session is at least three continuous hours in length, up to a maximum of forty credits per session.

Self-Study
General

Time devoted to reading, computer tutorials, or other self-study does not earn continuing education credit. A qualifying self-study program must include one or more examinations that require successful completion. The self-study program will earn credit based on the program’s average completion time as determined by pilot testing.

Hours Recognized

50 minute hour

Limits

An Ohio permit holder who assumes responsibility by performing accounting, auditing, or attestation work on any engagement, preparing any financial report, or signing any financial report shall complete at least twenty-four continuing education credits in the fields of accounting, auditing, or attestation standards during the three-year reporting period specific to the types of services provided by the Ohio permit holder.

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 assumes responsibility by performing tax work on any engagement, preparing any tax return, signing any tax return, or recommending a tax position for a client, employer, or other third-party recipient of tax services, as a certified public accountant or public accountant shall complete at least twenty-four continuing education credits in the field of taxation 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 those defined in paragraph (A), (B), or (C) of this rule, or who holds out to the public as a certified public accountant or public accountant, shall complete at least seventy-five per cent of the continuing education requirement in subjects directly related to the professional services performed by the Ohio permit holder.

Credit awarded for passing major professional examinations that have been approved by the board is normally ten credits per hour if the total examination session is at least three continuous hours in length, up to a maximum of 40 credits per session.

Teaching and Presentations

An instructor or discussion leader of a continuing education program may be awarded continuing education credit up to three times the credit a program participant would receive. Time devoted to preparation for a classroom program does not earn separate credit. Credit for teaching a particular classroom program may be claimed only once each year.

University/College Courses

College courses earn 10 credits per quarter hour or 15 credits per semester hour.

Webcasts and Teleconferences

Writing/Publication

The board must evaluate credit claimed for publications or other special learning activities.

Subject Areas
Approved Subjects

Limits/Not Accepted

Required Subjects
Accounting/Auditing

Accepted

Ethics

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

Other Required Subjects

Rule Changes
Proposed

Approved

These rule summaries are prepared solely by CCH Incorporated (“CCH”) and are not reviewed or approved by the regulating body. While CCH takes care to maintain the accuracy of these summaries, they are not a substitute for the official rules or regulations and CCH cannot and does not assume any responsibility or liability for any use or reliance hereon.