CPE requirements for CPAs
Ohio CPA CPE Requirements
Checked against the NASBA Registry and the Ohio Accountancy Board. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Ohio CPAs must complete 120 hours every three years, with at least 20 hours in each year. The requirement includes 3 hours of ethics every three years, and the course must be Ohio-specific. All 120 hours may be earned through self-study. The reporting period ends on December 31, every 3 years.
- Total hours
- 120
- every 3 years
- Annual minimum
- 20 hrs
- Ethics
- 3 hrs
- every three years · Ohio-specific
- Self-study
- No limit
- Period ends
- December 31
- every 3 years
- Carryover
- None
How many CPE hours do Ohio CPAs need?
Ohio CPAs must complete 120 hours every three years, with at least 20 hours in each year.
Reporting period: 1/1 to 12/31 triennially.
NASBA Registry wording: 120 hours 20 hour minimum per year.
What is the Ohio ethics CPE requirement?
Ohio requires 3 hours of ethics every three years. The course must be Ohio-specific, and the course must be approved by the Ohio board.
NASBA Registry wording: 3 hours. Must be specifically approved by the Executive Director of the Accountancy Board of Ohio to meet the Ethics CPE requirement for Ohio.
Does Ohio limit self-study CPE?
Ohio places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.
When is Ohio CPE due?
The reporting period ends on December 31, every 3 years.
License renewal: December 31 triennially.
There is no grace period.
Can Ohio CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does Ohio require hours in particular subjects?
Subject-area requirements: 24 hours accounting and auditing if doing financial reporting work; 24 hours tax if doing tax work.
NASBA Registry wording: 24 hours in Accounting or Auditing if work on financial reporting engagements or perform financial reporting work outside public accounting while using the CPA designation. • 24 hours in Tax if work on tax engagements, provide tax advice to clients, or perform tax work outside public accounting while using the CPA designation.
Are there other Ohio CPE limits?
- Group Live Daily Limit: Eight (8) credits may only be given for live group study during one day provided the actual session is at least four hundred minutes in length, excluding breaks.
- Publications: The executive director, subject to board approval, shall evaluate continuing education credit claimed for publications or other special learning activities, and may require that the Ohio permit holder submit appropriate documentation to support the credit claimed.
- Examinations: Credit awarded for passing major professional examinations that have been approved by the executive director, subject to board approval, is normally ten credits per hour if the total examination session is at least three continuous hours in length, up to a maximum of forty credits per session.
What other Ohio CPE policies apply?
- Must be members of NASBA's National Registry or a Board approved program, or fall into a special Board category for automatic approval.
- Exemption: A non-resident Ohio permit holder may fulfill the Ohio continuing education requirements by meeting the continuing education requirements of the state in which the Ohio permit holder's principal office is located. If that state does not have a continuing education requirement, then the non-resident Ohio permit holder must comply with the Ohio continuing education reporting requirements.
Does Pacific CPE count toward Ohio CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Ohio accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies Ohio's 3-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct. Ohio: general ethics or state law/rules covers renewals; first-time or reinstating licensees need OH-specific content.
Sources
- NASBA Registry: Ohio CPE requirements · revised 3/29/2022
- Ohio Accountancy Board: CPE requirements · the board's own page
- Ohio Accountancy Board website
Every figure on this page was checked against the NASBA Registry summary for Ohio (revised 3/29/2022) and the Ohio Accountancy Board's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.