• Total CPE Requirement: 120 hours over 3 years
• Annual CPE Requirement: 20 hours

• CPA Ethics: 3 hours of Professional Standards & Responsibilities(PSR)/Ethics CPE
• Tax: 24 CPE hours, if a CPA is performing tax work on any engagement, preparing any tax return, or signing any tax return as a certified public accountant or public accountant.
• Accounting and Auditing (A&A): 24 CPE hours, if a CPA is performing accounting, auditing, or attestation work on any engagement, preparing any financial report, or signing any financial report.

1/1 to 12/31 triennially

Courses cannot be taken for credit more than once in a 3-year reporting period.

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

The license renewal period begins in early October and ends on December 31 each year. Reminder notices are emailed in October to all licensees scheduled to renew licenses at the end of the year. CPAs can report their CPE course completions with their registration renewal.

Renew online

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Accountancy Board of Ohio.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

A nonresident Ohio permit holder may fulfill the Ohio continuing education requirements by meeting the continuing education requirements of the state in which the Ohio permit holder's principal office is located. If that state does not have a continuing education requirement, then the nonresident Ohio permit holder must comply with the Ohio continuing education reporting requirements.

The board may approve a reduction in the required CPE hours for health reasons, active military duty, or other just cause that would prevent or cause undue hardship. This must be requested and approved each CPE period. A licensee who wishes to retire their CPA certificate, as a final act, must submit an Affidavit for Retired CPA/PA Status and CPE Exemption form to the Board.