Accountancy Board of Ohio · OAC 4701-15
Ohio CPAs must complete 120 hours of continuing professional education during each three-year reporting period, which runs January 1 through December 31, with a minimum of 20 hours in every year. Three of those hours must be Professional Standards and Responsibilities education specifically approved by the Executive Director of the Accountancy Board of Ohio. At least 60 hours must fall in technical subject areas.
Ohio does not call its requirement "ethics." It is Professional Standards and Responsibilities, or PSR, and a general ethics course does not satisfy it — the course must carry Ohio Board approval. That distinction is the single largest source of Ohio compliance failures.
One square equals one CPE hour in the three-year period.
| Total CPE hours | 120 hours per three-year reporting period |
|---|---|
| Annual minimum | 20 hours in each calendar year |
| Reporting period | January 1 to December 31, triennially |
| License renewal deadline | December 31, every three years |
| PSR requirement | 3 hours of Professional Standards and Responsibilities, specifically approved by the Executive Director of the Accountancy Board of Ohio |
| Technical minimum | 60 hours (50%) in technical subject areas |
| Accounting & auditing | 24 hours if working on financial reporting engagements, or performing financial reporting work outside public accounting while using the CPA designation |
| Taxation | 24 hours if working on tax engagements, advising clients on tax, or performing tax work outside public accounting while using the CPA designation |
| Group live daily cap | 8 credits maximum in one day, where the session runs at least 400 minutes excluding breaks |
| Self-study | Accepted. Ohio permits the full requirement to be completed through self-study from qualifying sponsors. |
| First reporting period | Newly licensed CPAs report 40 hours over an initial two-year period before moving to the standard three-year cycle |
| Shortfall penalty | A fine may be assessed per credit hour missing from the annual 20-hour minimum |
Taking a general ethics course and assuming it covers the PSR requirement. Ohio's three PSR hours must be individually approved by the Executive Director of the Accountancy Board and must cover Ohio accountancy law and rules, another state's accountancy law and rules, professional ethics for CPAs, or ethical philosophy. Any other ethics course counts only toward the 120-hour total.
Satisfies the three-hour PSR requirement for the Ohio triennial period. The course covers Ohio accountancy law and rules alongside professional conduct standards, and carries approval from the Executive Director of the Accountancy Board of Ohio.
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Ohio pairs a three-year total with a hard annual floor, and the floor carries a monetary penalty rather than just a compliance note.
The reporting cycle runs on calendar years, so every licensee shares the same start and end dates.
Must be met in each of the three years. Falling short can draw a fine assessed per missing credit hour.
Required once per three-year period, from a course approved by the Executive Director of the Board.
CPAs document and attest to the hours completed over the prior three years as part of renewal.
The Board may audit licensees to verify compliance and will request supporting records directly.
Two of Ohio's requirements apply based on what you actually do rather than to every licensee, and they can both apply at once.
Ohio CPAs need 120 CPE hours during each three-year reporting period, with a minimum of 20 hours in each calendar year.
At least 60 of the 120 hours must be in technical subject areas, and 3 hours must be Board-approved Professional Standards and Responsibilities education.
The Ohio CPE reporting period runs from January 1 to December 31 over three calendar years.
Because it is tied to the calendar rather than to a licensee's birth date or license number, every Ohio CPA is on the same cycle.
Ohio requires 3 hours of Professional Standards and Responsibilities education per three-year period, in a course specifically approved by the Executive Director of the Accountancy Board of Ohio.
Qualifying content covers Ohio accountancy law and rules, the accountancy law and rules of another state, professional ethics for CPAs, or ethical philosophy. The 3 hours count toward the 120-hour total.
No. A course must carry specific approval from the Executive Director of the Accountancy Board of Ohio to count as PSR.
An unapproved ethics course still counts toward the 120-hour total, but it leaves the PSR requirement unmet. This is the most frequent Ohio compliance failure.
Yes. At least 20 hours must be completed in each of the three calendar years.
Ohio is unusual in attaching a monetary penalty to the annual floor: a fine may be assessed for each credit hour by which a year falls short, independent of whether the three-year total is eventually met.
At least 60 of the 120 hours, or 50%, must be earned in technical subject areas.
Technical subjects include accounting, auditing, taxation, business law, and other approved accounting-related topics. The remaining hours may come from non-technical or professional development subjects permitted by the Board.
CPAs who work on financial reporting engagements, or who perform financial reporting work outside public accounting while using the CPA designation.
A CPA who does not perform this work is not subject to the requirement.
CPAs who work on tax engagements, provide tax advice to clients, or perform tax work outside public accounting while using the CPA designation.
A CPA doing both financial reporting and tax work is subject to both 24-hour requirements at the same time.
Ohio permits limited carryover under Board rules, and carryover hours can never satisfy the PSR requirement.
Published summaries differ on the exact limit, so confirm the current allowance with the Accountancy Board of Ohio before relying on carried-forward hours.
Yes. Ohio permits the full 120-hour requirement to be completed through self-study from qualifying sponsors.
Courses from NASBA-registered sponsors are accepted. Nano learning from NASBA-approved sponsors is also permitted.
Yes. A maximum of 8 credits may be earned for group live study in a single day, and the session must run at least 400 minutes excluding breaks.
Scheduling more than 8 hours of live instruction in one day produces no additional credit.
New licensees report 40 credit hours over an initial two-year period before transitioning to the standard 120-hour three-year cycle.
Because the initial period depends on when the license was issued relative to the triennial cycle, confirm your specific first-period obligation with the Board.
Only PSR courses. Everything else is the licensee's responsibility to substantiate.
The Board maintains approval only for Professional Standards and Responsibilities programs. For all other subjects, the licensee must be able to show that the course contributes to professional competence and meets Board standards.
Ohio allows waivers or extensions in defined circumstances such as health issues or military service.
These are handled case by case. Contact the Accountancy Board of Ohio directly if you believe your circumstances qualify.
| Agency | Accountancy Board of Ohio |
|---|---|
| Address | 77 South High Street, 18th Floor, Columbus, OH 43215-6128 |
| Phone | (614) 466-4135 |
| Website | acc.ohio.gov |
| State society | The Ohio Society of CPAs |
This page summarizes Ohio CPE rules for general informational purposes and is reviewed against the Accountancy Board of Ohio's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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