Ohio CPA CPE Requirements: How Many Hours, By When
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- 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.
Firms: This page covers the individual CPA license only. Firm permit or registration renewal for Ohio isn't tracked here yet, so confirm your firm's own date with the state board. The board's page for firms.
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).
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