All sponsors listed on this page offer approved courses in professional standards and responsibilities (PSR) as required by Ohio Administrative Code (OAC) 4701-15-11 (C) which states, 'All Ohio permit holders must complete three continuing education credits each three-year reporting period covering the applications of professional standards and responsibilities.'

If you need Ohio specific PSR for:

1. Initial Licensure,

2. Return to Practice, or

3. Disciplinary Compliance

then only those listed in RED will qualify.

If you have any questions or concerns regarding a qualified course for initial licensure, return to practice, or disciplinary compliance, please contact Donna Oklok, Investigations Supervisor, at Donna.Oklok@acc.state.oh.us

PSR Sponsors offering Ohio-specific PSR should cover the Board recommended sections of the Ohio Revised Code and Ohio Administrative Code.

Sources of professional standards and guidance include the following organizations:

• American Institute of CPAs
• Financial Accounting Standards Board
• Governmental Accounting Standards Board
• Public Company Accounting Oversight Board
• Securities and Exchange Commission

The Accountancy Board of Ohio is charged with enforcing the professional standards. Please visit the Complaints page for further information.