1. Q: I currently hold an Ohio registration. What is the CPE requirement in order to obtain the Ohio permit?
A: The reentry requirement is 120 credits, earned in the 3 years preceding application for the Ohio permit. Once you reenter permit status, your CPE requirement at your renewal date is 120 CPE credits in the 3-year reporting period preceding the renewal date (usually November 1-October 31). You may thus count some (or all) of the reentry CPE twice-once for reentry and once when you renew your Ohio permit.

2. Q: Must a licensee send course materials or certificates of completion to the board after each CPE program?
A: No. The board does not keep any running totals of CPE credit earned by licensees. A licensee should retain all relevant CPE course materials and evidence of completion. This material may be requested during a verification of CPE credit conducted by the board at a later date. Important: All licensees who renew late must submit documentation of 120 hours of CPE credit to the Board.

3. Q: What is a CEU, and how does it compare to CPE credits?
A: A CEU (continuing education unit) is 10 clock hours, or 600 minutes. A CPE hour is 50 minutes. A one-day CPE program that earns 0.5 CEU (300 minutes or five hours by the clock) would earn 8 hours CPE credit, per rule 4701-15-04(B) (Measurement).

4. Q: May the same CPE program be taken or taught more than once in a three-year reporting period?
A: Yes. You may claim credit for the same CPE program once each year.

5. Q: Must a CPE course be taken from a sponsor registered with the Board?
A: No. We will accept CPE credits from unregistered sponsors. Remember to keep all documentation that supports the CPE course for verification purposes.

6. Q: I have only a few tax return (or compilation) clients. Must I still obtain the 24 CPE credits every three years in tax (accounting/auditing) courses?
A: Yes, per rule 4701-15-11.

7. Q: How do I ask for an extension of time to make up a CPE deficiency?
A: A request for an extension of time beyond December 31 to complete CPE requirements is normally granted for health reasons or similar adverse circumstances and must be approved by the Board.

8. Q: How have the reporting periods for CPAs who hold the Ohio permit changed?
A: The new reporting period for all Ohio permit holders in Group 1 began on January 1, 2006 and ends on December 31, 2008.
The new reporting period for all Ohio permit holders in Group 2 began on January 1, 2007 and ends on December 31, 2009.
The new reporting period for all Ohio permit holders in Group 3 began on January 1, 2008 and ends on December 31, 2010.

9. Q: What are the reporting periods for new CPAs who hold the Ohio permit?
A: The reporting period for all new CPAs in Group 1 began on January 1, 2007 and will end on December 31, 2008.
The reporting period for all new CPAs in Group 2 began on January 1, 2008 and end on December 31, 2009.
The reporting period for all new CPAs in Group 3 will begin on January 1, 2009 and will end on December 31, 2010.

10. Q: What is the breakdown of required CPE hours in various subjects?
A: 24 credits in accounting or auditing are required of licensees who work with financial reporting clients or sign financial reports.
24 credits in taxation are required of licensees who work with tax clients or sign tax returns.
3 credits in professional standards and responsibilities (PSR) are required of all licensees. The PSR requirement may be fulfilled by taking courses in the following three subject areas: (1) accountancy laws and rules, (2) professional accounting ethics, and (3) ethical philosophy.