Ohio Administrative Code › Title 4701 - Accountancy Board › Chapter 4701-15 - Continuing Education › Section 4701-15-04 - Measurement of continuing education credit; types of programs

Current through all regulations passed and filed through July 1, 2024
(A) Measurement of
			 continuing education is in terms of credits. The overriding consideration in
			 determining whether a specific program qualifies for continuing education
			 credit is that it should be a formal program of learning that contributes
			 directly to the professional competence of an Ohio permit holder.
(B) For live group study,
			 as defined as part of "Standards for Continuing
			 Professional Education" issued by the "National Association of State Boards of
			 Accounting" and published on its website (
www.nasba.org
), a fifty-minute period equals one continuing
			 education credit. After fifty minutes has elapsed,
			 each ten minute period thereafter equals
			 one-fifth credit. Eight credits may be given to a classroom program offered
			 during one day provided the actual session is at least four hundred minutes in
			 length, excluding breaks.
(C) In
			 terms of self-study, continuing education credit may be earned at a minimum of
			 ten minute increments.
(D) College
			 courses earn ten credits per quarter hour, or fifteen credits per semester
			 hour, unless an Ohio permit holder earns additional credit in accordance with
			 the provisions of paragraph (I) of this rule.
(E) Time devoted to reading, computer
			 tutorials, or other self-study does not earn continuing education credit,
			 unless the program includes one or more examinations that require successful
			 completion. The self-study program will earn credit based on the program's
			 average completion time as determined by pilot testing.
(F) An instructor or discussion leader of a
			 continuing education program may be awarded continuing education credit up to
			 three times the credit a program participant would receive. Time devoted to
			 preparation for a classroom program does not earn separate credit. Credit for
			 teaching a particular classroom program may be claimed only once each reporting
			 period. A maximum of ninety credits is allowed each reporting period.
(G) The executive director, subject to board
			 approval, shall evaluate continuing education credit claimed for publications
			 or other special learning activities, and may require that the Ohio permit
			 holder submit appropriate documentation to support the credit
			 claimed.
(H) Continuing education
			 credit awarded for passing major professional examinations that have been
			 approved by the executive director, subject to board approval, is normally ten
			 credits per hour if the total examination session is at least three continuous
			 hours in length, up to a maximum of forty credits per session.
(I) The executive director, subject to board
			 approval, may increase the continuing education credit awarded to a live group
			 study as defined in paragraph (B) or (D) of this rule, and award such
			 additional credit to any Ohio permit holder successfully passing the program.
			 Such a program must include one or more examinations that require successful
			 completion to qualify for additional credit. The board may specify the amount
			 of such additional credit awarded, as well as passing scores or grades required
			 to earn such additional credit.