Continuing Education Laws and Rules

4701-15-01 Continuing Education Standards (NASBA/AICPA Statement on Standards for Continuing Education)
4701-15-02 Continuing Education Requirement (Includes continuing education reporting groups and reporting years; continuing education reporting deadline moved to December 31)
4701-15-03 Continuing Education Reporting (Reporting procedure)
4701-15-04 Measurement of Continuing Education Credit; Types of Programs (Computation of continuing education credit for various types of programs)
4701-15-05 Requirements for Continuing Education Program Acceptance (Including continuing education sponsors)
4701-15-06 Reduction of Continuing Education Requirement (Conditions under which a reduction may be granted by the Board)
4701-15-07 Continuing Education Deficiency; Late Filing Fee (Permitted deficiency of CPE credit; procedure for correcting deficiencies; late CPE completion fee)
4701-15-08 Deficiency Status (Period of time to correct continuing education deficiency)
4701-15-09 Return or Entering Ohio Permit Status (Reentry requirements for persons holding the Ohio registration.)
4701-15-10 Continuing Education Sponsor Registration (Procedure)
4701-15-11 Required Continuing Education Programs (Specific continuing education required for licensees performing accounting, auditing, or tax work; required CPE in professional standards)
4701-15-12 Continuing Education Verification (The annual audit of continuing education claimed by licensees)
4701-15-13 Continuing Education Requirements of Non-CPA Owners (All holders of ownership interests in CPA firms are required to have continuing education credit)