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D. Renewal Requirements

License Renewal for Ohio Permit, Registration, and Out of State status

You must renew your CPA license every three years.  The triennial reporting period begins on January 1st and ends on December 31st three years later.  Certificate holders whose license is expired or suspended may renew at any time once the CPE requirements for return to practice have been met.  Those who are in good standing must wait until the renewal window opens on October 2nd to renew.  Please click on the green launch button to the right to access eLicense.  

For individuals who wish to return to practice, please see our Return To Practice Information webpage.

For information on Firm renewals, please see the For Firms webpage.

Please click on the tabs below to see the requirements for each license type.

Ohio Permit

CPE requirements to renew a Permit are one hundred twenty (120) credits during the triennial reporting period.  Please see OAC rule 4701-15-11 for the required continuing education programs.  An Ohio Permit holder must also complete a minimum of twenty (20) credits annually.  Failure to complete the minimum twenty credits will result in a fine of $10 per each credit deficient.

Late Renewal of a Permit

Those who renew their Ohio permit after it has expired are subject to a $50/month late fee, up to $300, in addition to any back fees accrued.

They also are required to submit documentation of 120 continuing professional education (CPE) credits earned during the previous 36-month period, in accordance with Board Ohio Administrative Code (OAC) Rule 4701-15-09Do not renew your permit until you have met CPE requirements; contact board staff with questions. Acceptable CPE documentation includes certificates of completion, transcript(s) (if several courses are taken from the same continuing education sponsor), and other documentation that verifies the name of the course, the course sponsor, the attendee's name, date(s) of attendance, type and amount of CPE credit earned, location (if applicable), and the fact the course was completed successfully.

If CPE documentation has not been uploaded to the Board's CPE Audit Service website, all CPE documentation must be scanned and uploaded to the eLicense renewal portal during the renewal process.

Ohio Permit - Employed in Public Accounting

CPE requirements to renew a Permit - Employed in Public Accounting are one hundred twenty (120) credits during the triennial reporting period.  Pease see OAC rule 4701-15-11 for the required continuing education programs.  An Ohio Permit - Employed in Public Accounting holder must also complete a minimum of twenty (20) credits annually.  Failure to complete the minimum twenty credits will result in a fine of $10 per each credit deficient.

Late Renewal of a Permit - Employed in Public Accounting

Those who renew their Ohio permit-employed in public accounting after it has expired are subject to a $100/month late fee, up to $1,200, in addition to any back fees accrued.

Any licensee who is employed by a public accounting firm (in any client-facing role, full- or part-time) must renew a permit-employed in public accounting. They also are required to submit documentation of 120 continuing professional education (CPE) credits earned during the previous 36-month period, in accordance with Board OAC Rule 4701-15-09Do not renew your permit until you have met CPE requirements; contact board staff with questions. Acceptable CPE documentation includes certificates of completion, transcript(s) (if several courses are taken from the same continuing education sponsor), and other documentation that verifies the name of the course, the course sponsor, the attendee's name, date(s) of attendance, type and amount of CPE credit earned, location (if applicable), and the fact the course was completed successfully.

If CPE documentation has not been uploaded to the Board's CPE Audit Service website, all CPE documentation must be scanned and uploaded to the eLicense renewal portal during the renewal process.

Ohio Registration

There is no CPE requirement to hold a Registration.  

Those who renew their Ohio registration (“Inactive CPA” license) after it has expired may login to the eLicense portal at any time to renew.  Anyone renewing a late Registration will be subject to a $50/month late fee up to $300, in addition to any back fees accrued.  Note: all Ohio CPAs who are employed by a public accounting Firm are required to hold a permit-employed in public accounting per OAC Rule 4701-7-04. This includes all client-facing work, whether signing as a CPA, or not.  You cannot hold yourself out as a CPA if you hold a Registration.  If you are switching your license status from a Permit or Permit - Employed in Public Accounting to a Registration, please remember to change your credential to "CPA (Inactive)" on all social media including LinkedIn, email signature, business cards, resume, etc.  Please contact Board staff with questions.

 

Out of State

Ohio certificate holders who live and work outside of Ohio, and maintain a current and valid permit/license to practice in another state need to maintain their Ohio credentials, and can do so by renewing as an Out-of-State licensee.  See OAC Rule 4701-7-06.  There is no charge to maintain an out-of-state credential status.

Exemptions

The Board allows exemptions for the following:

Out of State Licensees

The Board permits licensees who no longer live or work in Ohio, and 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 an 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.

Retirement

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.  Note: Please read this form carefully, as it is considered a final act in which you give up the right to perform all accounting, tax, and advisory/consulting services for the public, and cannot be an owner, part-owner, or partner of a public accounting firm. However, you may perform volunteer services for the public. To reestablish your CPA certificate after submitting this form requires a reinstatement hearing before 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."

 

Other

You may request a waiver of the requirements due to health reasons, military service, or foreign residence from the Board.  Appropriate documentation must be submitted to the Board to support the request.