The individual licenses issued by the Board are described in section 4701.10 of the Revised Code.
An Ohio permit is required of all certified public accountants and public accountants who practice public accounting or perform regulated services. Those who are employed by a registered public accounting firm must renew with a permit- employed in public accounting. For details concerning public accounting and regulated services, see the Public Accounting link on the left.
Persons who renew licenses late are subject to late fees.
Continuing professional education (CPE) is required to renew an Ohio permit. For details, see the Continuing Education link to the left. CPE is also required if a licensee holds an Ohio non-practicing registration and wishes to obtain an Ohio permit. The requirement for reentry into Ohio permit status is 120 CPE credits earned in the 36 months preceding application for the Ohio permit, including three credits of a Board approved course in professional standards and responsibilities (PSR), which emphasizes Ohio accountancy law and Board rules. Course sponsors who offer these PSR courses are listed in red on the Board’s PSR page. Due to the overlap in three-year reporting periods, some CPE credit earned as a prerequisite for obtaining an Ohio permit may be used again in this instance to qualify for license renewal.
An Ohio non-practicing registration may be obtained by any person who is not employed in public accounting and does not perform regulated services. A licensee who obtains a non-practicing registration must use the term "Inactive" after the CPA designation in print at least as prominent as the "CPA."
The license renewal period begins in early October and ends on December 31 each year. Reminder notices are emailed in October to all licensees scheduled to renew licenses at the end of the year.
NOTE: The Board communications rule states that mailings (physical and electronic) sent to the Board's address of record are considered official notices, so you should keep your contact information up to date. Licensees may update their contact information at any time via their eLicense Dashboard.
John E. Patterson, Executive Director
Accountancy Board of Ohio
77 South High Street, Suite 1820
Columbus, Ohio 43215-6128
Accountancy Board of Ohio Contact List
Main Line: 614.466.4135
Fax Line: 614.466.2628