Ohio CPA Requirements
Everything you need to become a CPA in Ohio
Key Facts
- ✓First state to enact alternative CPA pathways (HB 238, signed Jan 8, 2025)
- ✓120-credit pathway with 2 years experience available since January 1, 2026
- ✓150-credit and master's degree pathways also available
- ✓Can apply to sit for exam 180 days before expected graduation
- ✓120 hours of CPE required every 3 years
*Ohio offers a 120-credit pathway (HB 238) with additional experience requirements. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
- •Must include auditing and tax courses
Experience Requirements
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Licensing & CPE
Exam vs. Licensure: Ohio requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 30 for full licensure. Total credits: 120 to sit, 150 for licensure.
Licensure Pathways
Traditional 150-Credit Pathway
- •150 semester hours with 30 hours accounting, 24 hours business
- •1 year of professional work experience
120-Credit + Experience Pathway
Effective: January 1, 2026
- •Bachelor's degree with accounting concentration (30 accounting hours, 24 business hours)
- •2 years of professional work experience
- •First state in the nation to enact alternative CPA pathways
- •Candidates who passed any exam section before Jan 1, 2026 remain under old 150-credit rule
Master's Degree Pathway
Effective: January 1, 2026
- •Master's degree with accounting concentration
- •1 year of professional work experience
Ohio State Board of Accountancy
Accountancy Board of Ohio
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Ohio CPE & License Renewal
Frequently Asked Questions
Education Programs for Ohio
18 programs meet CPA education requirements in Ohio. Browse by category to find the right fit.
Online MAcc
10Arizona State University
AACSBOnline Master of Accountancy and Data Analytics
University of Illinois Urbana-Champaign
AACSBiMSA (Online Master of Science in Accountancy)
Western Governors University
ACBSPMaster of Science in Accounting
University of North Carolina at Chapel Hill
AACSBOnline Master of Accounting (MAC)
Indiana University
AACSBOnline MS in Accounting (Kelley School)
Ohio University
AACSBOnline Master of Accountancy and Analytics
Syracuse University
AACSBOnline MS in Professional Accounting (Whitman)
Liberty University
ACBSPOnline MS in Accounting
Southern Illinois University Carbondale
AACSBOnline Master of Accountancy (MAcc)
University of Scranton
AACSBOnline Master of Accountancy
Campus MAcc
4University of Michigan
AACSBMaster of Accounting (MAcc)
University of Texas at Austin
AACSBMaster in Professional Accounting (Traditional MPA)
University of Notre Dame
AACSBMS in Accountancy
Ohio State University
AACSBMaster of Accounting
150-Hour Pathways
1Related Resources
Planning your CPA journey in Ohio? These guides can help.
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