CPE Policies

Course registration policies

Quality guaranteed

The Ohio Society of CPAs Education Services Advisory Council has developed a number of policies designed to help Education & Training participants get the most from courses they attend. The Ohio Society is committed to providing unique, high quality Education & Training opportunities for Society members' success. If you are not completely satisfied with any Society course you take, you may attend a course of comparable cost at no charge or receive a full refund of the course fee simply by contacting the Education & Training team. Questions on Education & Training policies should be directed to the Education & Training Department or call 614.764.2727 (800.686.2727).

To view available education courses, visit the online Events Catalog.

Registration payment information

When registering for a course via online, fax or phone, you have one payment option: credit card. Make your payment at the time of registration using:

• Visa
• MasterCard
• American Express
• Discover

The online registration form is located on a secure site, and no one has access to the information you submit. Your card will be charged within 24 hours.

Check payments are accepted only via mail. Click here to download and print a registration form.

Registration cancellations and transfers

Programs worth four credits or more (including professional standards and ethical responsibilities)―If you notify The Ohio Society of your cancellation up to 14 days prior to the course date, you will receive a full refund. If you cancel 13 days or less prior to the course date, you will receive a refund in the amount of the course fee, less $40, unless otherwise stated. If you cancel on the program date or you do not show up for the program, you will not receive a refund.

Programs worth three credits or less―Registrants will not receive a refund.

Season Ticket registrations―Registrants can cancel but do not receive a refund. However, you can transfer your registration to anyone (member or nonmember) at no cost.

If you wish to transfer your registration two weeks prior to the program date, there is no charge. Late fees and/or nonmember fees may apply to transfers and substitutions.

If the Society should cancel a program, the full course fee will be refunded to you. If the registration fee was applied to a credit card, the refund will be credited to the card. If the fee was paid via a check, the refund will be in the form of a credit which can be applied to another course.

To cancel a course registration or transfer to another course, call CPAnswers, the Society’s member service center, at 888.959.1212 (614.791.1212) as early as possible.

CPE requirements

To be eligible for membership in The Ohio Society of CPAs, individuals must satisfy the following CPE requirements:

• Comply with The Accountancy Board of Ohio’s CPE requirements for the permit status they hold in Ohio (unlimited or limited permit).
• If the individual does not hold a permit from The Accountancy Board of Ohio, they must comply with the requirements for the permit of its equivalent which they hold from another state or jurisdiction’s board of accountancy.

Affiliate categories of membership do not have a CPE requirement.

Accountancy board clarifies A&A, tax CPE requirement

From the Accountancy Board of Ohio:

CPAs with an unlimited permit (or active license) to practice whether working in public, corporate/industry, government or educational practice must obtain a minimum of 120 CPE hours every three years - 75% of these hours must be career related and 25% can be professional development.

If a CPA assumes responsibility for any financial reporting engagements or signs any financial reports in accordance with the professional standards outlined in rule 4701-9-03, 4701-9-04, 4701-9-05, 4701-9-05 or 4701-9-07 of the Administrative Code, the CPA shall complete at least 24 hours of CPE in the fields of accounting or auditing during the three-year reporting period specific to the types of clients served by the Ohio permit holder. If a CPA signs one tax return other than their own personal return, a minimum of 24 hours of CPE must be taken in tax. The hours mandated in A&A and tax are not in addition to the 120 but rather can be included in it. The unlimited permit gives the permit holder full rights to use the CPA designation.

All licensees holding the Ohio permit must comply with the rules of professional conduct. Effective with licensees reporting in December of 2004, three of the 120 hours required must be taken in professional standards and ethical responsibilities.

CPAs with a limited permit (or inactive license) have no CPE requirement; however, they must use the disclaimer “inactive” next to their CPA designation every time the designation is used (signatures, business cards, letterhead, etc.). This word “inactive” must be the same size, and in the same typeface, as the letters CPA and must be directly adjacent to the CPA designation.