Ohio CPA Requirements

Ohio took a bold step in 2025, revamping its eligibility pathways for certified public accountant (CPA) licensure. State lawmakers designed the move to address an ongoing CPA shortage, changing Ohio CPA requirements to reduce entry barriers while maintaining high standards.

Under the new rules, Ohio now offers an alternative route to CPA licensure, requiring only 120 college credits rather than the usual 150. You can, therefore, qualify with a standard bachelor's degree in accounting, avoiding the need to earn 30 additional credits.

Ohio's new model still includes extensive experience and examination requirements. Explore the information below for full details.

Education Requirements for CPA in Ohio

In Jan. 2025, Ohio became the first state to offer a path to CPA licensure that requires only 120 semester credits. According to the Ohio Society of CPAs, nine additional states have comparable legislation in the works, while 35 others continue to develop similar models.

Ohio's move reflects a broader push among professional organizations and state lawmakers to make CPA licensure more accessible. Employers have grappled for years with a shortage of qualified accountants, and business experts have described the higher credit requirements as reducing student interest in CPA careers.

Effective Jan. 1, 2026, you can choose from two pathways to meet Ohio CPA requirements. The first involves a 120-credit bachelor's degree with an accounting concentration and two years of professional experience. The second maintains the 150-credit standard, requiring a master's degree with an accounting concentration but only one year of experience.

Concentrations, Courses, and Credits

The 2025 changes intend to make the CPA profession more accessible in Ohio, though these alterations also introduce new complexities. If you pass any section of the Uniform CPA Examination before Jan. 1, 2026, you will remain subject to the previous requirements of 150 semester credits and one year of experience.

Notably, this requirement applies if you have the 120 credits required to sit for the CPA exam in Ohio but have not reached the 150-credit threshold for licensure under the old model. In this case, you will still need 150 credits to get your Ohio CPA license.

If you do not take any section of Ohio's CPA exam before Jan. 1, 2026, you can follow the 120-credit path that requires two years of professional experience.

Ohio considered various methods to accommodate candidates who already invested in 150 credits. However, lawmakers concluded that the model they ultimately adopted would have the fewest impacts on interstate license mobility.

Regardless of which educational path you follow to meet Ohio's CPA requirements, you must complete significant accounting coursework. All candidates continue to need at least 24 accounting credits to sit for the CPA exam in Ohio and at least 30 accounting credits to obtain licensure.

Ohio Experience Requirements

Ohio's revamped CPA demands also affect the amount of required professional experience. As with the changes to educational standards, Ohio's new rules introduce nuances that can affect your journey.

The experience regulations break down as follows:

• If you sit for and pass any section of the CPA exam before Jan. 1, 2026, you will need 150 credits plus one year of experience.
• If you already have 150 credits but do not sit for any section of the CPA exam before Jan. 1, 2026, you will need two years of experience.
• If you sit for the exam with 120 credits before Jan. 1, 2026, you must upgrade to 150 credits, but you will need only one year of experience.
• If you have 120 credits but do not sit for any section of the CPA exam before Jan. 1, 2026, you do not need additional credits but must have two years of experience.

Ohio applies the following standards to all qualifying work experience:

• Work duties must directly involve accounting activities. A licensed CPA must supervise and verify all experience hours.
• You can gain experience in public accounting, private industry, government, or academia.
• The Accountancy Board of Ohio considers 2,000 hours to equal one year of experience. By working part-time, you can gain the required 1-2 years of experience over a longer time frame.
• Internship hours count if they include the provision of accounting services.

Ohio also had a pathway allowing candidates to qualify for CPA licensure by scoring at least 670 on the Graduate Management Admission Test (GMAT) and compiling four years of accounting experience. However, Ohio will phase out the GMAT pathway in 2025, and it will no longer be available as of Jan. 1, 2026.

CPA Exam Requirements

The CPA exam marks a major step in every accountant's licensure journey. States set their own rules for CPA exam eligibility, which vary among jurisdictions. The information below specifically covers Ohio CPA requirements for taking the exam.

Eligibility to Take the Exam

Some states apply separate eligibility requirements for applying to and taking the CPA exam. Ohio does not — when you apply for the exam, the Accountancy Board of Ohio will evaluate your qualifications to ensure they meet the required exam standards.

These include:

• At least 120 semester credits (180 quarter credits or the equivalent) of college coursework
• At least 24 semester credits (36 quarter credits or the equivalent) of coursework in financial accounting, cost accounting, managerial accounting, auditing, and/or taxation
• At least 24 semester credits (36 quarter credits or the equivalent) of coursework in business, economics, finance, management, marketing, or other subjects specifically designated as business courses by the host institution

Until Jan. 1, 2026, you can also apply to sit for Ohio's CPA exam if you meet the accounting and business requirements but do not yet have 120 credits. To do so, you must score at least 670 on the GMAT (or 615 on the GMAT Focus edition of the exam). However, this pathway will no longer be available after 2025.

You must be at least 18 years old to sit for the CPA exam in Ohio, but state residency is not required.

Applying for and Scheduling the Exam

You can apply to sit for the CPA exam in Ohio through the state's National Association of State Boards of Accountancy (NASBA) portal. When you apply, NASBA will evaluate your credentials to ensure they meet Ohio's standards.

You do not need any professional accounting experience to sit for the CPA exam in Ohio. Instead, NASBA will ensure you meet the educational requirements (listed in the section directly above). Have your educational institution(s) send your academic transcripts directly to NASBA's CPA Examination Services for review.

You may apply to sit for the CPA exam after NASBA confirms your eligibility. The exam includes four sections, and you can only apply for one section at a time in Ohio. The Discipline section of the exam offers you a choice of three specializations. You will indicate your choice of specialization when you apply for that part.

When your application is approved, you should receive an electronic Notice to Schedule (NTS). You must complete the NTS prompt within a specified time frame, or your eligibility will expire, requiring you to forfeit any fees you have paid.

As of 2025, you must pay a $93 fee to have your credentials evaluated and an exam application fee of $360.64 per section.

After Passing the Exam

In Ohio, you must pass all four CPA exam sections within a rolling 30-month period, beginning with the date you earned your first passing score. Any score you earn outside this 30-month window will expire, and you will need to retake that section.

You can complete your 1-2 years of work experience before or after taking the CPA exam. However, you may find it easier to secure suitable employment if you have advanced your candidacy by passing the exam.

In Ohio, an accounting licensing document is known as a "CPA certificate." When you meet all of Ohio's CPA requirements, you can apply for your CPA certificate through the state's accountancy board.

You can use the Accountancy Board of Ohio's License Look Up website to verify your Ohio CPA licensure standing for an employer or client.

Maintaining Licensure

You must renew your Ohio CPA license every three years. Licensing periods begin on Jan. 1 of the year your license was first issued and end on Dec. 31 three years (less one day) later.

For example, if you were initially licensed on April 30, 2026, your licensure period would run from Jan. 1, 2026-Dec. 31, 2028. You would need to renew by Jan. 1, 2029, and your renewed license would remain valid until Dec. 31, 2031.

Renewal windows open annually on Oct. 2. You have from Oct. 2-Dec. 31 in the year your license will expire to complete your renewal. The Accountancy Board of Ohio will notify you in writing of an impending license expiration.

Ohio CPA requirements include 120 continuing professional education (CPE) credits each triennial licensing period. You must complete at least 20 CPE credits every year or face a fine of $10 per missing credit.

Your CPE must meet the standards specified in Rule 4701-15-09 of the Board Ohio Administrative Code. All CPE must be verified by a certificate of completion, academic transcripts, or other documentation issued by a qualified education provider.

Ohio CPA licenses can transfer to other states, but you must maintain your Ohio credential according to Ohio's requirements and obtain any authorizations required by the other jurisdiction(s).

You can hold an ownership stake in an Ohio CPA firm without a CPA license. However, you cannot identify yourself professionally as an accountant or auditor unless you hold an active license.

Questions About Ohio CPA Requirements