Ohio CPA CPE Requirements Guide

Ohio CPAs renewing an active license must complete continuing professional education (CPE), also referred to as continuing education (CE), that meets the requirements of the Accountancy Board of Ohio (ABO). Continuing education is a required component of Ohio CPA license renewal and is intended to ensure licensees maintain professional competence and adhere to professional standards.

Ohio uses a triennial (three-year) reporting cycle with specific subject-matter requirements and annual expectations. This page provides general educational information to help CPAs understand how Ohio determines CPA CPE requirements for license renewal, including ethics, technical standards, attest requirements, carryover rules, and acceptable formats.

Ohio CPA CPE Requirements at a Glance

All Ohio CPAs must complete CPE that satisfies the Board’s requirements as summarized below:

License Renewal Date & CPE Reporting Period

Ohio CPA licenses renew on a triennial cycle ending December 31 of the third year in the reporting period.

CPE reporting periods run:

January 1 – December 31 (three-year cycle)

All required CPE must be completed by December 31 of the renewal year. Renewal applications and certification of CPE compliance follow the Board’s renewal instructions.

Ohio CPA Continuing Education Requirements for License Renewal

For an active Ohio CPA license renewal, the Accountancy Board of Ohio requires:

• 120 total CPE hours during each three-year reporting cycle
• At least 60 hours (50%) in technical subject areas
• 3 hours of Board-approved ethics CPE

Ohio does not impose a strict annual minimum requirement. However, licensees are expected to complete CPE in a manner that ensures compliance by the end of the triennial reporting period.

Technical Subject Requirement (50% Rule)

Ohio requires that at least 50% of total CPE hours (60 of 120 hours) be earned in technical subject areas.

Technical subjects include: Accounting, Auditing, Taxation (including tax work), Business law, and Other approved accounting-related topics. Accounting, Auditing, Financial Reporting, Taxation, Business law, and Other approved accounting-related topics.

• Accounting
• Auditing
• Taxation
• Business law
• Other approved accounting-related topics

The remaining hours may be earned in non-technical or professional development subjects permitted by the Board.

Ohio CPA Ethics Requirement

Ohio requires:

• 3 hours of Board-approved ethics CPE during each three-year cycle

The ethics course must be specifically approved by the Accountancy Board of Ohio. General ethics courses that are not Board-approved may not satisfy this requirement.

Ethics hours count toward the 120-hour total.

Accounting & Auditing Requirement (If Performing Attest Services)

If a licensee performs attest services, common in public accounting, during the reporting cycle, Ohio requires:

• 24 hours of Accounting and Auditing CPE

These hours are included within the 120-hour total requirement.

If a licensee does not perform attest services, the 24-hour A&A requirement does not apply.

Carryover of Excess CPE Hours

Ohio permits limited carryover of excess continuing education hours.

Licensees may carry forward:

• Up to 10 excess CPE hours into the next three-year reporting cycle

Carryover hours cannot be used to satisfy the ethics requirement.

Reporting & Documentation

Licensees certify completion of CPE during the renewal process.

The Accountancy Board of Ohio may conduct audits to verify compliance. If selected, licensees must provide documentation demonstrating completion of required CPE hours.

Records should include:

• Sponsor name
• Course title
• Field of study
• Date completed
• Number of CPE hours earned

Documentation must be retained in accordance with Board rules in case of audit.

New Licensees

CPE requirements for newly licensed CPAs may be prorated depending on the year of initial licensure within the three-year reporting cycle.

Licensees should review renewal instructions issued by the Board for specific first-cycle requirements.

Nonresident CPAs

Nonresident CPAs whose principal place of business is outside Ohio may be considered compliant if they meet the CPE requirements of their home state, provided that state’s requirements are substantially equivalent.

Licensees should consult ABO rules regarding reciprocity and compliance determinations.

Ohio CPA CPE Courses: What to Know

Ohio permits continuing education to be completed through qualified providers that meet Board standards.

Licensees are responsible for:

• Ensuring courses qualify under Ohio rules
• Properly classifying technical vs. non-technical subjects
• Completing required Board-approved ethics
• Maintaining documentation in case of audit

Self-Study & Acceptable CPE Formats

Ohio permits CPE completed in a variety of formats, including Self-study programs

Programs must meet the Board’s standards for content, learning objectives, participation, and documentation.

Licensees are responsible for ensuring that completed courses satisfy Ohio’s subject-matter and reporting requirements.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based QAS Self-Study format designed to support CPAs through accessible, on-demand learning.

While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to qualify within Ohio’s self-study framework when completed and reported in accordance with Board requirements.

LumiQ does not determine a licensee’s individual CPA CPE requirements and does not provide regulatory or compliance advice. CPAs remain responsible for:

• Determining which requirements apply to their license
• Properly classifying completed CPE
• Maintaining documentation in case of audit

Accountancy Board of Ohio License Renewal

The Accountancy Board of Ohio is the sole authority on Ohio CPA license renewal and CPE compliance. Renewal requires certification of completed CPE, and the Board retains final authority on acceptance of individual courses and compliance determinations.