What are my options if I do not currently hold a permit to practice and have not earned any CPE but intend to begin public practice?
If possible, complete the 40 CPE hours required to obtain an initial permit or to renew a lapsed permit and apply for an interim permit to practice before you begin public practice. You must provide evidence of successful completion (90% or above) of the AICPA Comprehensive Ethics Examination or its equivalent as determined by the Board to obtain the permit. The interim permit application form is available in the Forms menu on the OAB website or you may call and ask to have the interim permit application form mailed to you. If you must begin practice before you can earn the hours of CPE requisite for obtaining a permit, you may apply for a 60-day transition period during which, if approved, you may practice while you are earning the CPE necessary for the permit.
Related Questions
- I am in public practice and have just passed the CPA examination, but I have not yet earned the 40 hours of CPE required for the permit. What should I do?
- I currently hold a public accounting licence and am engaged in the practice of public accounting by providing assurance services. What do I need to do?
- I currently hold an Ohio registration. What is the CPE requirement in order to obtain the Ohio permit?
