All licensees holding the Ohio permit should keep documentation in their files supporting all continuing education credit earned in the event of CPE verification or late license renewal. The following items qualify as the best acceptable documentation:

• An official transcript or listing of courses completed. The OSCPA, AICPA, and several public accounting firms have this documentation. Many other firms also have such a listing, normally signed by the training director of the company.
• A certificate of completion.
• A letter from the program sponsor indicating completion of the program.

If the documentation listed above is not available, the following alternate forms of documentation may be acceptable:

• A course registration receipt indicating payment for the program.
• A copy of a cancelled check or credit card receipt for the program.
• A copy of a hotel registration for the city in which the program was held.
• An original course handout that was available only at the program location.

Usually, more than one of the above would be required in order to show completion of a program. Also, the above information should only be used if attempts at getting more official documentation have failed.

Sponsors registered with the Board or with NASBA are required to keep records. If a licensee completed a program offered by a registered sponsor and proof of completion is missing from your files, the licensee should be able to contact the sponsor and obtain such proof.

Note: Although a licensee may claim credit for a continuing education program offered by an unregistered sponsor if the program contributes to the licensee's professional competence, it is the licensee's responsibility to obtain proof of completion from the sponsor at the time the course is taken. Attempts to get documentation from unregistered sponsors for programs that are two or three years old may be unsuccessful.

If all records are in good order, CPE verification should consist of the following steps:

• Print the computer spreadsheet of the courses taken during the reporting period. If the licensee has a spreadsheet from the course sponsor, those courses do not need to be listed separately on the CPE report form.
• For the remaining programs, if applicable, take the certificates of completion or signed letters verifying other courses taken and make copies. Ideally, all of the information is in a folder marked for that purpose.
• Attach the letter from the Board regarding CPE verification to the spreadsheet, CPE report form, and other documentation and mail the package to the Board.

Licensees employed in public accounting that have spreadsheets from the firm listing the course breakdown by category do not need to fill out the CPE report form. Note that the only course categories relevant to the Board are AA (accounting and auditing), TX (taxation), and PSR (professional standards and responsibilities).