Ohio CPA CPE Requirements 2026: 120 Credits Every Three Years

Ohio CPAs must complete 120 CPE credits in each three-year reporting period, with at least 20 credits every year and three credits in professional standards and responsibilities. The rules sit in Chapter 4701-15 of the Ohio Administrative Code. Ohio permits renew every three years, not annually, but the CPE minimum of 20 credits applies every calendar year, and the Board checks it by random verification. This guide follows the rule text on the Ohio laws website and flags where the Board website says something different. For a comparison across states see our CPA CPE requirements guide.

Ohio CPE requirements at a glance

Triennial periods and annual minimums

An Ohio reporting period begins on January 1 and ends on December 31 three years later, and permits expire on the last day of December of the year the Board assigns. The rule requires 120 credits for the period and a minimum of 20 credits each year. All credit must be completed by December 31 of each year, and later credit does not count unless an extension is granted. A shortfall in the annual minimum carries a fine of $10 for each credit that is missing.

Professional standards and responsibilities

Each permit holder must complete three credits in professional standards and responsibilities in every three-year period, from sponsors, instructors and courses approved by the Board. The courses may cover Ohio accountancy law, professional ethics, ethical philosophy or the laws of another state board. Ohio-specific content is required only in certain cases: converting to a permit, returning to practice, a new CPA certificate (within the previous twelve months), and when the Board imposes it after discipline. Other permit holders can take a general course. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

The 24-credit subject rules

Permit holders who perform accounting, auditing or attestation engagements, or prepare or sign financial reports under the Board standards, need at least 24 credits in accounting, auditing or attestation standards in the three-year period, specific to the services they provide. Permit holders who do tax work or sign returns need at least 24 credits in taxation. Both blocks are conditional on the services you perform. For conversion to a permit or return to practice, the 120 credits must include 24 in accounting, auditing, assurance or attestation and 24 in taxation, with no condition.

How credit is counted

A group program earns one credit per 50 minutes and then one-fifth of a credit for each further 10 minutes. A full day earns eight credits if it lasts at least 400 minutes without breaks, and group programs shorter than 50 minutes are generally not accepted. Self-study earns credit only if it includes an exam requiring successful completion, and credit is based on average completion time. College courses count 15 credits per semester hour and 10 per quarter hour. Instructors can earn up to three times the participant credit, with no separate preparation credit, up to 90 credits per period. We found no nano-learning rule and no carryover provision. Our overview of how CPE credits are counted compares counting rules across states.

New CPAs, reinstatement and retired status

A newly certified CPA needs 40 credits across a two-year period that runs from January 1 of the certification year to December 31 of the next year, with no annual or subject minimums during that time. Reinstating an expired, suspended or revoked permit, or converting from a registration to a permit, needs 120 credits in the 36 months before applying, including three in professional standards, 24 in accounting and auditing and 24 in tax. A retired holder must be at least 55, file an affidavit, perform no services for the public and show retired after the designation.

Permit fees and renewal

Permits and registrations renew every three years under the Revised Code. The Board fee page lists a $180 three-year permit and an $85 three-year registration, plus a $3.50 processing fee, and those amounts match the statutory ceiling plus a $30 surcharge. Late fees run up to $100 a month, to $1,200, for permits in public accounting, and up to $50 a month, to $300, for others. A CPE deficiency at renewal without an extension carries a $100 fine for each full or partial month.

Sponsors

Credit from AICPA, the National Society of Accountants and state accounting societies, colleges, formal public accounting firm programs, providers approved by another state board, NASBA-approved providers and providers registered with the Board is accepted if you keep supporting documentation. Registering with the Ohio Board is optional for sponsors. Our explainer on what NASBA does describes the registry, and our list of online CPE providers can help you choose.

Records, audits and relief

Keep records until the end of the next reporting period and be ready to verify any credit you claim. You attest under penalty of perjury when you renew, and the Board verifies selected permit holders every year. The Board page puts the random selection at about 20 percent, which is not in the rule. A permit holder can ask for up to 90 days to correct a deficiency, and the executive director can reduce the requirement for one reporting period for health, active military duty or other just cause.

Planning your hours

Find your cycle year, then check each calendar year for 20 credits by December 31. Confirm your three professional standards credits and decide which 24-credit blocks apply to the services you provide. For a comparison across states see our CPA CPE requirements guide.

What we could not confirm

We read Chapter 4701-15 and the Revised Code directly from the Ohio laws website, but the Accountancy Board website could not be downloaded and was read through summaries, and its pages carry a 2021 date even where they describe later changes. We do not know how the Board assigns the cycle year. The rules do not say whether excess credit in one year counts toward a later annual minimum. The audit rate, the repeat-course limit and the four-year sponsor record rule appear only on Board pages. We found no CPE amendments in 2025 or 2026, though other Title 4701 rules changed on January 1, 2026.

Frequently asked questions

How many CPE credits do Ohio CPAs need?

120 credits per three-year reporting period, with at least 20 credits every year.

Do Ohio CPAs renew every year?

No. Permits renew every three years, but the 20-credit annual CPE minimum applies every calendar year.

How many ethics credits are required?

Three credits in professional standards and responsibilities in each three-year period.

Is the Ohio ethics course always Ohio-specific?

No. Ohio-specific content is required for new certificates, conversions, returning to practice and after discipline.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Ohio Administrative Code Chapter 4701-15 and Ohio Revised Code Chapter 4701 (codes.ohio.gov), and Accountancy Board of Ohio pages (acc.ohio.gov), checked October 2026.