Ohio CPA CPE Requirements: Credits, Providers, and Compliance
Navigate Ohio CPA CPE requirements with insights on credit hours, approved providers, and compliance to maintain your professional standing.
Certified Public Accountants (CPAs) in Ohio must meet Continuing Professional Education (CPE) requirements to maintain their licenses and stay current with industry standards. These requirements foster professional growth, ethical practice, and public trust.
This article outlines Ohio’s CPA CPE obligations, including credit hour requirements, approved course providers, acceptable activities, reporting procedures, and the consequences of non-compliance.
Ohio CPA CPE Credit Hour Requirements
Ohio CPAs are required to complete 120 CPE credit hours over a three-year reporting period, with at least 20 hours annually. This ensures ongoing proficiency. Additionally, each reporting period must include a minimum of three ethics credit hours to reinforce integrity in the profession.
CPAs can select courses on topics such as accounting, auditing, taxation, and management advisory services. This flexibility allows them to focus on areas of interest or broaden their expertise.
Approved CPE Course Providers
Choosing the right CPE provider is critical for Ohio CPAs. The Ohio Accountancy Board recognizes organizations like the American Institute of Certified Public Accountants (AICPA) and the Ohio Society of CPAs (OSCPA) as approved providers. These organizations design courses to meet the evolving needs of accounting professionals and comply with state regulations.
Universities and colleges also offer workshops, seminars, and online courses, often addressing advanced topics such as forensic accounting and international taxation. Private providers, including Becker and Kaplan, offer comprehensive programs with flexible scheduling.
CPAs should verify that a provider’s courses are accredited by the Ohio Accountancy Board. The delivery format—whether online or in-person—and course interactivity can also influence the learning experience.
Acceptable CPE Activities
Ohio CPAs have several options for fulfilling their CPE requirements. The Ohio Accountancy Board encourages participation in activities that enhance professional competence. Live seminars and conferences offer opportunities to learn from industry leaders and discuss emerging issues, such as updates to GAAP or the Internal Revenue Code.
Webinars and online courses provide flexibility, often including interactive elements like quizzes and discussion forums. Self-study programs allow CPAs to progress at their own pace, using materials such as case studies and assessments.
Reporting and Documentation
Accurate documentation is essential for compliance with Ohio’s CPE requirements. CPAs must maintain detailed records of their CPE activities—such as course name, provider, credit hours, and completion date—for at least three years after each reporting period. These records verify compliance during audits.
Digital tools can streamline CPE tracking, automating documentation and storing certificates securely. Cloud-based storage ensures accessibility and additional protection for records.
Consequences of Non-Compliance
Failing to meet Ohio’s CPE requirements can result in serious consequences. The Ohio Accountancy Board enforces compliance to uphold professional standards and ensure CPAs maintain necessary skills.
Non-compliance may lead to penalties, including fines, mandatory additional CPE hours, or license suspension. Severe violations, such as falsifying records, can result in license revocation, damaging professional reputation.
For CPAs who fall out of compliance, the Ohio Accountancy Board provides remediation options. Restoring compliance may involve completing additional CPE hours and submitting proof of completion. Prompt corrective action minimizes long-term impacts and allows CPAs to resume their professional responsibilities.