CPE Requirements for Ohio CPAs
Business professionals often benefit from licensure as members of various accrediting organizations, because having a specific designation serves to prove their trustworthiness and ability to follow through with quality results in their work. Generally, licensed professionals are required to complete a set amount of continuing education hours each year, or within a recertification period, because doing so demonstrates their willingness to stay up-do-date on key industry issues, though the actual specific requirements vary widely according to a member’s location. Active members of the American Institute of Certified Public Accountants (AICPA) who live in Ohio are regulated by the state’s Board of Accountancy, and per that body’s stipulations, must complete 20 hours of professional continuing education per year and 120 hours every recertification period.
Because Ohio’s state requirements differ from those of other states, CPAs within that jurisdiction must be aware of the specifics, lest confusion and frustration complicate the renewal process. The table below highlights the primary recertification limitations and deadlines for the Ohio CPA CPE requirement.
Ohio CPA CPE Requirements and Recertification Deadlines
|License Renewal Date||CPE Reporting Period||Total CPE Hours||Self-Study Credit Limitations|
|December 31 triennially||January 1 – December 31 triennially||120 hours||None|
Subject Area Requirements
For every three years spent as a licensed public accountant, 3 of the required 120 continuing education hours must be in a Professional Ethics course specifically approved by the Executive Director of the Accountancy Board of Ohio. If the licensee works on financial reporting engagements or performs financial reporting work outside public accounting while using the CPA designation, 24 hours per recertification period must be in Accounting or Auditing. If the licensee works on tax engagements, provides tax advice to clients or performs tax work outside public accounting while using the CPA designation, 24 hours per recertification period must be in Tax.
Credit Limitations and Calculation
For Ohio-based CPAs, up to 90 credits per recertification period can be obtained by providing formal instruction or presenting lectures. No credit will be granted for preparation or repeat presentations of the same material during a single cycle.
CPAs who are active college or university students can obtain up to 15 CPE credits per semester hour (45 credits for a 3-credit-hour course) for applicable courses related to the accounting profession and up to 10 CPE credits per quarter hour.
Licensees who author and publish instructional material can claim CPE credit for the work, subject to examination and approval by the Executive Director of the Board. It may also be required that the Ohio permit holder submit appropriate documentation to support the credit claimed for authorship.
Ohio CPAs can receive up to 8 credits for live group daily during one day provided the actual session is at least 400 minutes in length, excluding breaks.
Credit can be awarded for passing major professional examinations which have been approved by the Executive Director of the Board, and is subject to approval. This method is generally 10 credits per hour if the total examination session is at least three continuous hours in length, up to a maximum of 40 credits per session.
For live group study, CPE credit can be earned in 10-minute increments after the first full hour (50 minutes) has been earned. For self-study, CPE credit may be earned in 10-minute increments prior to earning the first full hour.
A non-resident Ohio permit holder may fulfill the Ohio CPA CPE requirement by meeting the continuing education requirements of the State in which the Ohio permit holder’s principal office is located. If that state does not have a continuing education requirement, the non-resident Ohio permit holder must comply with the Ohio continuing education reporting requirements.
Licensed CPAs in any of the following categories will be considered exempt from completing continuing education requirements, as per AICPA regulations, so long as they do not offer services to any parties:
- Members who are currently unemployed
- Members who have temporarily and willingly left the workforce
- Formally-listed inactive members of AICPA
For licensees not in any of the above categories, waivers can be requested for the following reasons:
- Health complications
- Active-duty military service
- Extreme natural disasters (in accordance with Ohio Board policies)
- Other similar circumstances which might prevent a member from completing their CPE requirements
Additional CPE Resources for CPAs
Article written by Braden Norwood