Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Accountancy Board of Ohio licenses CPAs in Ohio. Its rules and forms are the authority for everything on this page.
Ohio CPAs holding an active permit complete 120 CPE credits in each three-year reporting period, with at least 20 credits every year and 3 credits of Board-approved Professional Standards and Responsibilities (PSR).
Sources: nasbaregistry.org/cpe-requirements/ohio, nasba.org/wp-content/uploads/2025/05/May-2025_Ohio_Newsletter_Final.pdf, codes.ohio.gov/ohio-administrative-code/chapter-4701-15, law.cornell.edu/regulations/ohio/Ohio-Admin-Code-4701-15-04, law.cornell.edu/regulations/ohio/Ohio-Admin-Code-4701-15-07, law.cornell.edu/regulations/ohio/Ohio-Admin-Code-4701-15-11
Ohio CPA permits and registrations renew every three years on December 31, following each CPA's triennial cycle.
Sources: nasbaregistry.org/cpe-requirements/ohio, nasba.org/wp-content/uploads/2025/05/May-2025_Ohio_Newsletter_Final.pdf, cpapracticeadvisor.com/2025/01/13/bill-on-alternate-pathways-to-cpa-licensure-signed-into-law-in-ohio/154483
Ohio House Bill 238, signed January 8, 2025, set new licensure pathways effective January 1, 2026: a bachelor's degree with an accounting concentration and two years of experience, or a master's degree with an accounting concentration and one year. The rules that apply depend on when a candidate first sat for the exam.
Sources: nasba.org/wp-content/uploads/2025/05/May-2025_Ohio_Newsletter_Final.pdf, codes.ohio.gov/assets/laws/revised-code/authenticated/47/4701/4701.06/1-1-2026/4701.06-1-1-2026.pdf, cpapracticeadvisor.com/2025/01/13/bill-on-alternate-pathways-to-cpa-licensure-signed-into-law-in-ohio/154483, sites.miamioh.edu/doamu/2025/02/new-pathways-to-a-cpa-in-ohio, law.cornell.edu/regulations/ohio/Ohio-Admin-Code-4701-7-01, law.cornell.edu/regulations/ohio/Ohio-Admin-Code-4701-7-05, law.cornell.edu/regulations/ohio/Ohio-Admin-Code-4701-7-04
Ohio CPAs holding an active permit complete 120 CPE credits in each three-year reporting period, with at least 20 credits every year and 3 credits of Board-approved Professional Standards and Responsibilities (PSR). Three credits of Board-approved Professional Standards and Responsibilities (PSR) are due in each triennial period. An Ohio-specific PSR course is required for initial licensure, return to practice and disciplinary compliance; other licensees take either an Ohio-specific or a general Board-approved PSR course. A Non-practicing Registration (Ohio's inactive status) carries no CPE requirement. Retired status, for licensees at least 55 who no longer offer services to the public, carries no CPE and no fee. Restoring an expired or suspended permit requires 120 credits in the prior 36 months, including 3 credits of Ohio-specific PSR, 24 in accounting or auditing and 24 in tax.
The reporting period runs January 1 to December 31 over each CPA's three-year cycle. CPAs who perform accounting, auditing or attest work, or prepare or sign financial reports, need 24 credits in accounting and auditing per period; CPAs who prepare or sign tax returns need 24 credits in tax. Newly licensed CPAs need 40 credits during their initial two-year reporting period, with no annual or subject minimum. Group programs earn one credit per 50 minutes, self-study earns credit only with a completion exam, and instructors earn at most 90 credits per period for teaching (OAC 4701-15-04). Each year short of 20 credits draws a $10 fine per missing credit. A permit holder deficient at renewal pays the late filing fee plus $100 for each month or part of a month until compliant (OAC 4701-15-07).
Ohio CPA permits and registrations renew every three years on December 31, following each CPA's triennial cycle. Triennial, on each licensee's three-year cycle ending December 31. December 31 of the renewal year. A Non-practicing Registration costs $85 for the triennial cycle. Retiring a certificate carries no fee.
Under House Bill 238, a CPA whose principal place of business is outside Ohio has the privileges of an Ohio certificate and permit holder when holding a valid CPA license in good standing in the home state, a bachelor's degree or higher, an accounting concentration and a passing CPA Exam.
Candidates who first sit on or after January 1, 2026 need a bachelor's or master's degree with an accounting concentration of 30 semester credits in accounting and 24 in business; the degree does not have to be in accounting. Candidates can apply to sit 180 days before their expected graduation date. Candidates who first sat for any section on or before December 31, 2025, pass or fail, are licensed under the earlier law: 150 semester hours with 30 in accounting and 24 in business, plus one year of experience. Candidates who first sit on or after January 1, 2026 do not need 150 hours.
Under the 2026 law: two years of experience with a bachelor's degree, or one year with a master's degree. Qualifying services are those in OAC 4701-7-04, and experience is verified by a CPA or comparably qualified accountant on the board's record of experience form (OAC 4701-7-05). Experience is earned in any state or country.
Initial licensure requires 3 credits of an Ohio-specific Professional Standards and Responsibilities (PSR) course from a Board-approved provider.
CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.
