Ohio CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
120 hrs / 3 years
Annual minimum
20 hours/year
Ethics requirement
3 hrs board-approved ethics
Issued by
Accountancy Board of Ohio
Ohio runs a 120-hour, three-year total with a 20-hour annual floor and a 3-hour ethics course - but the wrinkle is conditional: if you do financial-reporting or tax work, you owe an extra 24 hours in that specialty. Whether those apply depends on what you actually do with your CPA designation.
CPAs call this CPE (continuing professional education), not CE. Here is how an active Ohio license works in plain English.
The base requirement: 120 hours over three years
The Accountancy Board of Ohio requires 120 hours of CPE every three-year reporting period, with a minimum of 20 hours each year. CPE must come from NASBA's National Registry or otherwise board-approved programs.
Ethics and the conditional specialty hours
- 3 hours of ethics are required, and the course must be specifically approved by the Executive Director of the Accountancy Board of Ohio.
- 24 hours in accounting or auditing are required if you work on financial-reporting engagements - or perform financial-reporting work outside public accounting - while using the CPA designation.
- 24 hours in tax are required if you work on tax engagements, give tax advice, or do tax work outside public accounting while using the CPA designation.
- These specialty hours, when they apply, count within the 120-hour total.
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Start tracking — freeWhen is your deadline?
Ohio's CPE reporting period runs January 1 to December 31 over three years, and licenses renew triennially with a December 31 deadline. The full 120 hours, the annual minimums, and your ethics course must be complete before you renew.
How CredTally keeps this on autopilot
- Track the three-year 120-hour total alongside the 20-hour annual minimum so neither clock slips.
- Dedicated buckets for the 3-hour ethics course and, if they apply to you, the 24-hour A&A or tax specialty requirements.
- Store every completion certificate with its course, so an Accountancy Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your December 31 deadline.
Frequently asked questions
How many CPE hours does Ohio require?
120 hours every three years, with a minimum of 20 hours each year.
How much ethics CPE do I need?
3 hours of ethics, in a course specifically approved by the Executive Director of the Accountancy Board of Ohio.
When do the 24-hour A&A or tax requirements apply?
If you perform financial-reporting work you owe 24 A&A hours; if you perform tax work you owe 24 tax hours - based on what you do under your CPA designation.
When is the deadline?
December 31, at the end of each three-year reporting period, when Ohio CPA licenses renew.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
CredTally tracks all of this for you
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
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