Licensing Authorities

Authorities rules and regulations concerning CE

Each triennial reporting period begins on November first and ends on October thirty-first three years later.

The continuing education reporting dates for each of the three continuing education reporting groups are as follows:

(1) All Ohio permit holders who are in continuing education reporting group one normally report continuing education in 2005, 2008, 2011, and every three years thereafter.

(2) All Ohio permit holders who are in continuing education reporting group two normally report continuing education in 2003, 2006, 2009, and every three years thereafter.

(3) All Ohio permit holders who are in continuing education reporting group three normally report continuing education in 2004, 2007, 2010, and every three years thereafter.

(B) All new certified public accountants will be placed in group one, group two, or group three.

The continuing education requirement is one hundred twenty credits for each triennial reporting period. Each triennial reporting period begins on November first and ends on October thirty-first three years later. Credit earned between October thirty-first and December thirty-first of the third reporting year may be reported, but such credit shall not count toward subsequent reporting periods. Credit earned after December thirty-first of the third reporting year may not be claimed toward fulfillment of the continuing education requirement, unless board grants an extension of time due to a continuing education deficiency.

An Ohio permit holder who assumes responsibility for any financial reporting engagements or signs any financial reports shall complete at least twenty-four continuing education hours in the fields of accounting or auditing during the three-year reporting period specific to the types of clients served by the Ohio permit holder.

An Ohio permit holder who assumes responsibility for any tax engagements or signs any tax returns as a certified public accountant or public accountant shall complete at least twenty-four continuing education hours in the field of taxation during the three-year reporting period specific to the types of clients served by the Ohio permit holder.

An Ohio permit holder who performs any public accounting work or who holds out to the public as a certified public accountant or public accountant, shall complete at least seventy-five per cent of the continuing education requirement in subjects directly related to the full-time professional work which the Ohio permit holder performs.

All Ohio permit holders must increase and update their knowledge of Ohio accountancy law and the board rules through the completion of three continuing education credits each reporting period covering the applications of professional standards and responsibilities.

A qualifying self-study program will earn credit based upon the program's average completion time as determined by pilot testing.

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits for all courses have been granted based on a 50-minute hour.

The overriding consideration in determining whether a specific program qualifies for continuing education credit is that it should be a formal program of learning which contributes directly to the professional competence of an Ohio permit holder.