Continuing Education Requirement

The continuing professional education (CPE) requirement to 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.

*  There has been no change to CPE requirements due to COVID-19, as the Board allows all credits to be earned online.

You may use NASBA’s CPE Audit Service site to track your CPE. Login information was sent to all Ohio CPAs in October 2019. If you did not receive this email, please send a request for login information to Once you have registered via CPE Audit Service, you may use their password reset to access the platform.

4701-15-02 Continuing education requirement.

  1. 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 and will be assessed after license renewal.

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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 sign off on accounting, auditing, assurance, or financial reporting work outside public accounting while using the CPA designation

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).

** All CPE documentation must be maintained until the end of the next CPE reporting period. **


Looking to move from non-practicing (‘inactive”-registration) to practicing (“active”-permit) status? You will need to complete CPE in accordance with Board rule 4701-15-09:

  • Total of 120 CPE credits earned in the prior 36-month period, to include:

  • At least 24 credits in Taxation (TX)

  • At least 24 credits in Accounting, Auditing, and/or Attestation (AA)

  • Three (3) credits of Board-approved, Ohio-based Professional Standards and Responsibilities (PSR). Approved PSR providers are listed in red on our PSR page.

Once you have earned the CPE required to move to permit status, you will upload your completion certificates (scanned to one .pdf is preferred) via your Dashboard – Submit Additional Documentation. Board staff will review these documents and communicate next steps to obtain your practicing permit.

If you are changing your license from registration to permit during license renewal, you will indicate this during the renewal process, and you will be prompted to upload your CPE as part of the application.


  John E. Patterson, Executive Director

Accountancy Board of Ohio

77 South High Street, Suite 1820

Columbus, Ohio  43215-6108


Accountancy Board of Ohio Contact List

Main Line:  614.466.4135

Fax Line:  614.466.2628