Ohio: CPE, firm permit and peer review rules for CPAs.

This page lists what the Ohio board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Ohio, field by field.

Board of accountancy

Accountancy Board of Ohio

CPE hours & reporting period

120 CPE credits per triennial reporting period for an Ohio permit holder, with a minimum of 20 credits annually: "The triennial reporting period begins on January first and ends on December thirty-first three years later." and "An Ohio permit holder must complete a minimum of twenty credits annually. Failure to complete twenty credits annually will result in a fine of ten dollars for every credit deficient." (OAC 4701-15-02(A); Board License Types and Renewal Requirements page). ORC 4701.11: "The board shall not require more than one hundred twenty hours of those programs over any three-year period" for Ohio permit holders. An Ohio permit holder who performs accounting, auditing, assurance or attestation engagements, or prepares or signs any financial report under the professional standards in OAC 4701-9-03 to 4701-9-06, must complete at least 24 credits in accounting, auditing or attestation standards during the three-year reporting period, and one who performs tax work on any engagement or prepares or signs any tax return as a CPA or PA must complete at least 24 credits in taxation (OAC 4701-15-11(A), (B)). Newly certified CPAs holding an Ohio permit have a 40-credit requirement over an initial two-year reporting period that begins January 1 of the year the certificate is obtained, with no minimum annual credit or subject-matter requirements (OAC 4701-15-02(C)). A nonresident permit holder may meet Ohio's requirement by meeting the CPE requirement of the state where the permit holder's principal office is located; if that state has none, Ohio's requirements apply (OAC 4701-15-02(E)). The Board's renewal page states that holders of an Ohio Non-Practicing Registration are not required to complete CPE, and that Out of State status lets an Ohio licensee whose principal place of business is outside Ohio keep the Ohio licence without meeting Ohio's CPE as long as the CPE of the other state where a permit is held is met; ORC 4701.10(B) authorises Ohio registrations for certificate holders who are not engaged in the practice of public accounting. CPE documentation "must be maintained until the end of the next reporting period" (OAC 4701-15-03(B); Board FAQ).

Ethics CPE requirement

Three credits of professional standards and responsibilities (PSR) per triennial reporting period: all Ohio permit holders "must complete three continuing education credits covering the applications of professional standards and responsibilities" (OAC 4701-15-11(C)); "The executive director, subject to board approval, shall review and approve sponsors, instructors, and courses of professional standards and responsibilities", which may cover Ohio accountancy law and Board rules, professional ethics, ethical philosophy, or another state board's laws and rules (OAC 4701-15-11(C)(1)). Board PSR page: "An Ohio-specific PSR course is required for first-time licensees, those returning to practice after an expired or suspended license or moving from registration to permit, and anyone meeting a disciplinary requirement. All other CPAs may take either an Ohio-specific or general PSR course." An applicant whose status is expired, suspended or revoked, or a certificate holder converting from registration to permit, must complete 120 credits in the prior 36 months including at least three PSR credits in a Board-approved course that emphasises ORC Chapter 4701 and agency 4701 rules (OAC 4701-15-09(A)(1), (A)(2)). The Board's FAQ states: "The PSR requirement starts in the first full 3-year reporting period after your initial 2-year period."

CPA firm permit / registration

Registration required for firms located in Ohio. ORC 4701.04(A): "No public accounting firm located in this state shall engage in the practice of public accounting in this state unless it registers with the accountancy board and pays a registration fee set by the board." ORC 4701.04(B): firms "shall apply for initial registration within ninety days after formation or within ninety days after the commencement of practicing public accounting in this state" and "All public accounting firms shall renew their registration triennially." (section effective September 30, 2025). Board For Firms page: "If your business is in Ohio and does attest work—or uses terms like 'certified public accountant' or 'public accountant' in the firm name—you must register as a public accounting firm. This applies even if you're a sole proprietor." A firm, business or CPA permit holder that performs or offers engagements resulting in an attest report must notify the Board within ninety days of the initial engagement agreement date and register as a peer review firm (OAC 4701-13-02(C)); a business or permit holder that performs no engagements resulting in an attest report but uses the CPA or PA titles must register as a tax/consulting firm (OAC 4701-13-02(D)); a permit holder who does not hold out using the titles may register voluntarily (OAC 4701-13-02(E)). Renewal deadlines in the year assigned by the Board: firms performing engagements subject to peer review by October 31, firms not performing such engagements that use the titles by August 31 (OAC 4701-13-02(F)(1), (F)(2); For Firms page: "Attest firms must renew their firm registration every three years, by October 31 of the year assigned by the Board."). Fees by number of Ohio permit holders employed: initial $30 (up to four), $90 (five to nine), $180 (ten or more); renewal $90, $180 and $360 (OAC 4701-13-02(A), (B), effective September 1, 2025; For Firms page). The For Firms page states that all CPA employees of a registered firm must hold a valid Ohio Permit-Employed in Public Accounting and that "Firms without a physical office in Ohio cannot register with the Board."

Peer review requirement

As a condition of initial or renewal registration, "the board, by rule, shall require that each public accounting firm undergo a peer review" unless an exemption in division (J) applies (ORC 4701.04(F)). ORC 4701.04(J) exemptions include a peer review acceptable to the Board completed within three years of the application, including one conducted in another state or foreign country ((J)(1), (J)(2)); a firm that has never practised public accounting in any state or country and "will complete a peer review acceptable to the board within eighteen months of initial registration" ((J)(3)); and a firm that reports it undertakes no engagements resulting in an attest report and agrees to notify the Board within ninety days after accepting one and to "complete a peer review acceptable to the board within one year after the acceptance of an engagement of that nature" ((J)(4)). A firm, business or CPA permit holder offering attest work must notify the Board within ninety days of the initial engagement agreement date and register as a peer review firm (OAC 4701-13-02(C)); a firm that performs no engagements resulting in an attest report registers as a tax/consulting firm and is not subject to peer review (OAC 4701-13-02(D); For Firms page). The Board's For Firms page states: "The firm must also undergo a peer review within 18 months of accepting its first attest engagement, as required by ORC 4701.04(J)." and "Firms must submit peer review documents (including the acceptance letter) to the Board by October 31 each year."; the rule requires each firm that completes a peer review to submit the acceptance letter and attachments "prior to the firm's October thirty-first registration deadline" (OAC 4701-13-07(A)). The Board adopts the AICPA Standards for Performing and Reporting on Peer Reviews as its minimum standards, accepts the AICPA and Ohio Society of CPAs programs, and states that no firm is required to join a sponsoring organisation (OAC 4701-13-06(A), (B), effective September 1, 2025). No peer review cycle length is stated in OAC 4701-13-06; ORC 4701.04(H)(1)(a)(ii) refers to remedial peer review "more frequently than triennially", and attest firms renew registration every three years (For Firms page). The Ohio Society of CPAs handles peer review scheduling and approval on the Board's behalf (For Firms page).

Licence renewal cycle

Triennial. Ohio permits "shall be renewed triennially for a period of three years" and "All Ohio permits shall expire on the last day of December of the year assigned by the board." (ORC 4701.10(A)). Board renewal page: "CPA/PA licenses must be renewed every three years. The triennial reporting period runs from January 1 through December 31, three years later." The Board's homepage states: "Renewal begins October 2, 2026." Late renewal: a $50 late fee per month up to $300 for a Permit, and $100 per month up to $1,200 for a Permit-Employed in Public Accounting, plus proof of 120 CPE credits earned in the past 36 months (Board renewal page; the 120-credit reactivation requirement is in OAC 4701-15-09(A)(1)). The Non-Practicing Registration renews every three years with late fees of $50 per month up to $300; Out of State status renews every three years with no fee (Board renewal and Reciprocity pages).

Mobility / practice privilege

ORC 4701.14(I)(1) (section effective April 9, 2025; latest legislation House Bill 238, 135th General Assembly): "an individual whose principal place of business is not in this state shall have all of the privileges of a holder of a CPA certificate and an Ohio permit without the need to obtain a CPA certificate and an Ohio permit" if the individual holds a valid foreign certificate, has obtained a baccalaureate or higher degree, has completed an educational program with an accounting concentration, and has passed all parts of the Uniform CPA Examination (ORC 4701.14(I)(1)(a)–(d)). The individual consents to the Board's personal and subject-matter jurisdiction, to all practice and disciplinary provisions of the chapter and Board rules, and to the appointment of the issuing board as agent for service of process (ORC 4701.14(I)(2)). The section does not mention a notice filing or fee for such individuals. Board For Firms page: "Mobility applies only to individual CPAs, not CPA firms." and "Out-of-state firms can work in Ohio temporarily or incidentally without registering—as long as they do not open an office here." The page states that an Ohio CPA licence and firm registration are required if the CPA or firm moves its principal place of business to Ohio or opens a physical Ohio office that serves the public. ORC 4701.15 separately allows a CPA of another state to practise temporarily in Ohio on business incident to a regular out-of-state practice, in conformity with the Board's rules.