Ohio Accounting (CPA) CE audits & penalties

What happens if a certified public accountant misses CE requirements in Ohio, and how the board checks compliance — sourced from the official board.

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Failure to complete the minimum 20 annual CPE credits results in a fine of $10 for every deficient credit (OAC 4701-15-02). Failure to verify/document CPE at renewal carries a noncompliance fine of $100 per month until requirements are met (OAC 4701-15-12). Failure to renew within one year of permit/registration expiration results in suspension of the CPA certificate or PA registration (ORC 4701.10(F)).Verify with board

How compliance is checked

The Board annually conducts a verification of continuing education programs claimed by selected Ohio permit holders; permit holders must retain CPE evidence until the end of the next reporting period (OAC 4701-15-12, eff. 9/6/2024).

Official source: Ohio Admin. Code 4701-15-02 and 4701-15-12 (codes.ohio.gov, official)

⚠️Don't learn this the hard way. Penalties are set by the board and can change — verify against the official source before relying on this summary.

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