Ethics CPE requirement

Ohio: CPA ethics CPE requirement

Accountancy Board of Ohio · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
Ethics required
3 hours every 3 year(s)
Cycle notes
OAC 4701-15-09 (eff. 9/7/2019): at least 3 credits in professional standards and responsibilities (PSR) approved by the Board, emphasizing ORC ch. 4701 and OAC agency 4701, in each 3-year reporting period.
Field of study accepted
Professional Standards and Responsibilities (Board-approved PSR course)
Self-study permitted for ethics
Yes
Delivery notes
Self-study PSR courses are accepted (Board-approved self-study PSR courses exist); self-study credit may be earned in 10-minute increments before the first full hour.
Accepts National Registry sponsors
Yes
Board course approval required
Yes
Separate sponsor registration
Yes
Minimum passing score
70%
Notes
General CPE from National Registry sponsors is accepted without registration (4701-15-05), but only PSR/ethics providers must register with the Board and have the Ohio-specific course approved (Board FAQ; 4701-15-10). Registration fee not found in the rule text, the LSC agency fee schedule, or the Board site (fees page returned 404); contact [email protected]. Requirement is 3 credits, so a purpose-built 3-credit SKU is needed. Ohio participates in NASBA CPE Audit Service.
Sources
Verified
2026-09-09 (partial)

Courses for Ohio

No course is available for this jurisdiction yet.