Ohio CPA CPE Requirements: How Many Hours, By When
How much continuing professional education an Ohio CPA actually needs — sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
- 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 3 ethics hours, within that same total.
120 credits are required within the 36 months preceding permit renewal, but Ohio also sets a minimum of 20 credits every year (OAC 4701-15-02) -- a $10-per-credit fine applies for any annual shortfall, so the 120 hours cannot be concentrated into just one or two years of the triennium. Within the 120: at least 3 credits must be in Professional Standards and Responsibilities (OAC 4701-15-11(C)), plus subject-area minimums (24 credits in accounting/auditing/attestation, or 24 in tax, depending on practice area).
What does it cost to reinstate a lapsed Ohio license? →