OSCPA CPE Policies

100% Satisfaction Guaranteed

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 our learning team or call 800.686.2727

Photo & Video Policy

Registration and attendance at OSCPA events constitutes an agreement by the registrant to allow OSCPA to use any photos or video taken during the event on the Society’s website, social media and in future print and online materials for The Ohio Society of CPAs. 

CALCULATING CPE CREDIT

For each 50 minutes of continuous instruction, the Accountancy Board of Ohio awards one CPE credit. Beyond the first credit, each 10-minute period equals 0.2 credits and each 25-minute period equals 0.5 credits.

COURSE CANCELLATIONS AND TRANSFERS

If the Society cancels a program, your course fee is fully refundable and you can always transfer your registration to another course at no charge.

Programs worth four credits or more (including professional standards and ethical responsibilities)

If you notify The Ohio Society of your cancellation up to 27 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 $50, 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. You may transfer to another program up to the day prior to the event for $50.

Programs worth three credits or less

Registrants will not receive a refund for canceling their registration. Late fees and/or nonmember fees may apply to transfers and substitutions. 

To cancel a course registration or transfer to another course, call the Member Service Center at 800.686.2727 or 614.764.2727.

CODE OF PROFESSIONAL CONDUCT

According to Article VII, section H of The Ohio Society Bylaws, a member shall comply with the rules of professional ethics of the Society, which shall consist of the Code of Professional Conduct of the American Institute of CPAs (AICPA), including the interpretations contained therein, as issued by and as may be hereafter amended from time to time, except that in case of any conflict between the AICPA Code of Professional Conduct and the OSCPA Bylaws, the Bylaws of the Society shall prevail.

Further, in the event of any conflict between the AICPA Code of Professional Conduct and any applicable Ohio law or any applicable rules or regulations of the Accountancy Board of Ohio, then such state and local law, rules, or regulations shall govern.

ACCOUNTANCY BOARD OF OHIO CPE REQUIREMENTS

The basic continuing professional education (CPE) requirement to obtain or renew the Ohio permit is 120 credits over a three-year period. For specific educational requirements, refer to the Accountancy Board of Ohio’s website.

New CPAs holding the Ohio permit are required to report 40 credits over a two-year period. A new CPA licensed in 2017, for example, will have a continuing education reporting period of Jan. 1, 2017 through Dec. 31, 2018 and a requirement of 40 credits.

All CPAs holding the Ohio permit must take three credits in professional standards and responsibilities ("PSR") each reporting period. All OSCPA professional standards and responsibilities offerings fulfill the three credit Accountancy Board requirement.

Effective Jan. 1, 2018, all licensed CPAs must have a minimum of 20 CPE credits every year.

Please see additional credits regarding Yellow Book requirements.