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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 OAC rule 4701-7-04.
Persons who renew licenses late are subject to late fees.
Continuing professional education (CPE) is required to renew an Ohio permit. CPE is also required if a licensee holds an Ohio non-practicing registration and wishes to obtain an Ohio permit. A licensee may request a practicing permit at any time. The CPE required to return to practice is outlined in Rule 4701-15-09, and consists of a total of 120 CPE credits earned in the 36 months prior to requesting a permit, to include 24 CPE credits in accounting, auditing, or attestation subjects; 24 CPE credits in taxation subjects; and three (3) credits in professional standards and responsibilities approved by the Board and specific to Ohio laws and rules. 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."