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Ohio: CPA ethics CPE requirement

Accountancy Board of Ohio · board website

Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.

Ethics required3 hours every 3 year(s)
Cycle notesOAC 4701-15-09 (eff. 9/7/2019): at least 3 credits in professional standards and responsibilities (PSR) approved by the Board, emphasizing ORC ch. 4701 and OAC agency 4701, in each 3-year reporting period.
Field of study acceptedProfessional Standards and Responsibilities (Board-approved PSR course)
Self-study permitted for ethicsYes
Delivery notesSelf-study PSR courses are accepted (Board-approved self-study PSR courses exist); self-study credit may be earned in 10-minute increments before the first full hour.
Accepts National Registry sponsorsYes
Board course approval requiredYes
Separate sponsor registrationYes
Minimum passing score70%
NotesGeneral CPE from National Registry sponsors is accepted without registration (4701-15-05), but only PSR/ethics providers must register with the Board and have the Ohio-specific course approved (Board FAQ; 4701-15-10). Registration fee not found in the rule text, the LSC agency fee schedule, or the Board site (fees page returned 404); contact [email protected]. Requirement is 3 credits, so a purpose-built 3-credit SKU is needed. Ohio participates in NASBA CPE Audit Service.
Sources
Verified2026-09-09 (partial)

Courses for Ohio

No course is available for this jurisdiction yet.