The Board permits licensees who no longer live in Ohio, but who maintain a valid and current permit to practice in another state to maintain their Ohio credentials in an out-of-state status. See paragraph (F) of the Permit Exemptions rule. Verification of licensure in the other state is required during the Ohio licensing renewal process. There is no fee to keep out-of-state status as long as the Ohio CPA holds a valid permit to practice in the other state, but the credential does need to be renewed triennially.
A licensee who wishes to retire their CPA certificate, as a final act, must submit an Affidavit for Retired CPA/PA Status and CPE Exemption form to the Board.
There is no fee to retire a certificate, no CPE required, and one may use the term "Retired" after the CPA designation in print at least as prominent as the "CPA."
Accountancy Board of Ohio
77 South High Street, Suite 1820
Columbus, Ohio 43215-6108
Main Line: 614.466.4135
Fax Line: 614.466.2628