Ohio CPA CPE Requirements (2026): 120 Hours Every 3 Years
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Requirements Overview
Ohio requires 120 hours of continuing professional education per triennial cycle, running January 1 through December 31. CPAs are assigned to one of three renewal groups that determine their specific triennial year. A minimum of 20 hours must be earned each calendar year, and the cycle includes a mandatory 3-hour Professional Standards and Responsibilities course approved by the Board's Executive Director.
CPAs who perform financial reporting engagements or financial reporting work while using the CPA designation must complete 24 hours in accounting and auditing. Similarly, CPAs performing tax engagements or providing tax advice must earn 24 hours in taxation. These subject-area requirements apply per triennial cycle.
New CPAs are required to report 40 credits over their first two-year period. Ohio-specific PSR/ethics courses are mandatory for initial licensees, those returning to practice, and CPAs under disciplinary action. Non-resident permit holders may satisfy Ohio requirements by meeting their principal office state's standards.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Professional Standards & Responsibilities (Ethics) | 3 | Every renewal | Must be specifically approved by the Executive Director of the Accountancy Board of Ohio. Must be Ohio-specific for individuals with initial licenses, those returning to practice, or those facing disciplinary action. |
| Accounting/Auditing | 24 | Every renewal | Required for CPAs who work on financial reporting engagements or perform financial reporting work outside public accounting while using the CPA designation. |
| Taxation | 24 | Every renewal | Required for CPAs who work on tax engagements, provide tax advice to clients, or perform tax work outside public accounting while using the CPA designation. |
Renewal Pathways
Exemptions
- Non-Resident Reciprocity — Non-resident Ohio permit holders may satisfy Ohio CPE requirements by meeting the CPE requirements of the state where their principal office is located.Must maintain compliance with principal office state's requirements
How You Can Complete Your CE
Ohio CPE Rules & Limits
Details specific to Ohio that generic CE guides tend to miss:
- Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — No carry-over provision is stated in the Ohio CPE requirements. CPE hours must be earned within the applicable three-year reporting period (January 1 to December 31).
- CPAs are assigned to one of three renewal groups determining their triennial renewal year.
- Group Live daily limit: 8 credits maximum per day (requires at least 400 minutes of session time).
- Instruction credit limited to 90 credits per reporting period; equals 3x presentation hours; no repeat presentations within same period.
- Partial credit (live): 10-minute increments after first 50 minutes.
- Partial credit (self-study): 10-minute increments.
- University/college: 1 semester hour = 15 CPE; 1 quarter hour = 10 CPE.
- CE may be earned in any field that contributes to a licensee's professional competence.
- Ohio-specific PSR/ethics course required for initial licensees, those returning to practice, or under disciplinary action.
- New CPAs: 40 credits over first two-year period.
Provider Requirements
Must be members of NASBA's National Registry or a Board approved program, or fall into a special Board category for automatic approval.
Tips for Ohio CPAs
- Check your renewal group assignment to know your exact triennial cycle dates. Ohio divides CPAs into three groups with staggered deadlines.
- The 3-hour ethics course must be specifically approved by the Board's Executive Director — not all ethics courses qualify.
- If you do both financial reporting and tax work, you may need 24 hours in each area (48 hours total in subject-specific CPE).
- Group live sessions are capped at 8 credits per day, requiring at least 400 minutes of session time for the maximum.
Sources
- Cross-checked against the official published rules of the Accountancy Board of Ohio
- Each stated figure recorded with its exact source excerpt
- 1 source cited — 1 primary (official board)
CPA Requirements in Nearby States
Other Professions in Ohio
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