3 hours of ethics CPE, per 3-yr period, for CPAs licensed in Ohio.
| Ethics hours required | 3 |
|---|---|
| Reporting cycle | Per 3-yr period |
| State-specific content | Required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
| State sponsor ID | S0019 |
Three hours of Professional Standards and Responsibilities (PSR) each triennial cycle. The course must be Board-approved and cover one of four areas: Ohio accountancy law and rules, another state's accountancy law and rules, professional ethics for CPAs, or ethical philosophy. Sponsors wishing to offer Ohio PSR must register with the Board and submit course materials and instructor qualifications for review and approval; Ohio-specific PSR courses must include Board-recommended content from the Ohio Revised Code and Ohio Administrative Code. Ohio-specific PSR is mandatory for initial licensees, those returning to practice, and licensees under disciplinary action. Carryover credits cannot satisfy PSR.
Not in the usual sense. Ohio requires three hours of Professional Standards and Responsibilities, known as PSR, during each three-year reporting cycle, under Ohio Administrative Code 4701-15-11(C). It serves the same purpose as an ethics requirement but is defined differently.
No. The course must be approved by the Executive Director of the Accountancy Board of Ohio and appear on the Board's published PSR list. A generic ethics course, including one from a NASBA-registered provider, does not automatically satisfy it. This is one of the most common compliance errors Ohio CPAs make at renewal.
Approved programmes may cover Ohio accountancy law and rules, the accountancy law and rules of another state, professional ethics for CPAs, ethical philosophy, or a combination of these.
Ohio uses a three-year cycle running 1 January to 31 December, with the licence renewed by 31 December every third year. A minimum of 20 hours must be completed each year.
Ohio CPAs whose principal place of business is elsewhere may maintain the Ohio licence by meeting the CPE requirements of that other state. No Ohio-specific CPE is needed, but the licence must still be renewed triennially.
Accountancy Board of Ohio
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.