Each year, approximately 20 percent of renewing Ohio permit holders randomly are selected to verify their continuing professional education (CPE). Those selected for CPE verification must provide documentation of completion of 120 credits earned during the prior three-year reporting period. Those who are in their initial licensing period need only verify 40 CPE credits for the two-year reporting period. 

Selected for CPE verification? You need to submit a Continuing Professional Education Report form along with completion certificates/proof of completion documentation. 

A complete CPE verification submission includes: 

A completed Continuing Professional Education Report form  AND  

• Certificates of completion/attendance with your name, date of course completion, number of CPE awarded, sponsor name, exact title of course and program classification (AA,TX, PSR, etc.). Certificates of completion do not need to be submitted if included on an official transcript. Sign-in sheets may be accepted if they provide the information above. 

• An official transcript of completed courses provided by OSCPA (Society-sponsored courses only), AICPA, public accounting firm, college/university, CPE sponsor, private company, and/or government agency. 

• A letter from the program sponsor indicating your name, date of completion, and number of CPE credits awarded. 

~  OR  ~ 

A completed Continuing Professional Education Report form  AND  

• Documentation of a minimum of 120 CPE credits, uploaded to CPE Tracking (please notify board staff upon submission of your CPE Report form). 

What is NOT acceptable documentation of CPE completion? (This list is not all-inclusive) 

• Unofficial transcripts or spreadsheets/self-reporting 

• Brochures, pamphlets, or other promotional material 

• Program registration and/or payment confirmation 

• Information regarding travel/hotel accommodations 

• Course outlines, agendas, notes, or handouts/slides 

• Name tags, table tents 

• Sign-in sheets without appropriate verification information as noted above 

NOTE: Persons selected for CPE verification who cannot provide appropriate documentation are required to complete additional verified credits and pay the late filing fee specified in ORC 4701.10(D), calculated as of the date the 120th credit was earned. Those who cannot verify 120 credits, who are materially deficient, or who fail to pay associated late fees face a disciplinary hearing before the Board. 

DEFICIENT? 

If you determine you do not meet CPE requirements, IMMEDIATELY contact the Board Investigator named in your CPE verification selection email. Addressing the problem right away may prevent increasing late fees and avoid a disciplinary hearing before the Board. 

*The Accountancy Board of Ohio, in cooperation with the National Association of State Boards of Accountancy (NASBA), offers a CPE tracking tool for all Ohio CPAs.  Please send an email to ACCBd-Ohio@acc.ohio.gov if you have yet to receive a site registration email.  Click on the green Launch button on the right to access CPE Audit Service.