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Our Courses Accepted:
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Yes
The Ohio State Board of Public Accountancy does not preapprove
courses. After June 1, 2006 the board no longer registers continuing
education providers.
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Renewal Date:
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Reporting Period:
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1/1 to 12/31 triennially - based on assigned license group.
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Required Hours:
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120 credits every 3 years.
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Ethics Required:
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Yes. 3 hours of Professional Standards and Responsibilities (PSR)
CPE each 3-year reporting period. The Board will maintain a list of
approved programs that fulfill this requirement. This course is not a
routine ethics course, but is a special course for Ohio licensees. Credit
may be claimed for a course taken to meet another state's professional
ethics requirements, if approved by the Ohio Board.
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Subject Breakdown:
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24 hours of accounting or auditing (during the 3-year reporting period)
is required if a permit holder assumes responsibility by performing work
on any financial reporting engagement, prepares financial reports, or
signs any financial reports in accordance with the professional
standards as outlined in the Administrative Code. 24 hours of taxation
(during the 3-year reporting period) is required if a permit holder
assumes responsibility by performing work on any tax engagement,
prepares any tax returns, or signs any tax returns as a CPA or PA. An
Ohio permit holder specializing in taxation who assumes responsibility
by performing tax work on any engagement that will result in an
issuance of a report in accordance with Ohio regulations regarding
generally accepted auditing standards shall complete at least eight (8)
continuing education credits during the three-year reporting period
covering the specific auditing or attestation standards related to the
services provided by the Ohio permit holder. An Ohio permit holder who
practices public accounting or performs regulated services other than
preparing, working on, or signing financial reports, working on internal
controls reports, working on any tax return or engagement, or who
holds out to the public as a certified public accountant, shall complete
at least seventy-five (75) per cent of the continuing education
requirement in subjects directly related to the professional services
performed by the Ohio permit holder.
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Credit Limits:
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Self-study must include one or more examinations that must be
successfully completed. Self study programs will earn credit based
upon average completion time determined by pilot testing. The board
must evaluate credit claimed for publications or other special learning
activities. Instructor credits are accepted. No repetitions allowed. Half
credits are allowed after the first hour.
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Other State Policies:
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The overriding consideration is that the CPE program should be a
formal program of learning that contributes directly to the professional
competence of an Ohio permit holder.
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Contact Info:
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Accountancy Board of Ohio
77 South High Street
18th Floor
Columbus, Ohio 43215
Phone: 614-466-4135
Fax: 614-466-2628
Web address: http://www.state.oh.us/acc
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