Ohio

BOARD INFORMATION FOR REFERRALS:

Accountancy Board of Ohio
77 South High Street, 18th Floor
Columbus, Ohio 43215-6128
Phone: (614) 466-4135
Fax: (614) 466-2628
Website: www.acc.ohio.gov/

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF OHIO? YES

Ohio has no specific sponsorship requirements. The Ohio Board of Accountancy recognizes sponsors that are members of NASBA. PES is a recognized sponsor with NASBA and has issued credits in Ohio without any problems.

LICENSE RENEWAL INFORMATION:

• 120 hours of CPE every 3 years.
• 75% (90 hours) of the total 120 must be in subjects directly related to the licensee's professional work
• A minimum of 24 hours in accounting and auditing is required if the licensee assumes responsibility for any financial reporting engagements or signs any financial reports
• A minimum of 24 hours in taxation is required if the licensee assumes responsibility for any tax engagements or signs any tax returns as a CPA or PA
• 3 hours of ethics CPE every three years. PES course #4850: Ohio Professional Standards and Responsibilities qualifies for this requirement.

LICENSE EXPIRATION INFORMATION:

• Triennially by 12/31 based on assigned license renewal group.
• Groups renewals are as follows:
  • Group 1: 2008, 2011, 2014 etc
  • Group 2: 2009, 2012, 2015 etc
  • Group 3: 2007, 2010, 2013 etc

CPE COMPLETION DUE BY:

• CPE must be completed and reported by 12/31 of the reporting year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

ACCEPTABLE AREAS OF STUDY:

Accounting and Auditing, Taxation, Advisory Services, Management, Personal Development and "other" (which are programs that do not fall into the other established areas).

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 4/9/2008.

(PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.)

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