What is Ohio's license renewal period?

Ohio CPA licenses renew every 3 years with 120 hours of CPE required during each period.

Signed January 8, 2025, by Governor DeWine, HB 238 made Ohio the first state to enact alternative CPA pathways. It created a 120-credit pathway with 2 years of experience and a master's degree pathway with 1 year of experience, effective January 1, 2026. Candidates who passed any exam section before that date remain under the old 150-credit requirement.

OHCPA Requirements 2026Updated July 27, 2026

Ohio CPA Requirements

Everything you need to become a CPA in Ohio

120/150

Credit Hours*

Year Experience

$100

License Fee

120

CPE Hours/3 Years

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.

International Candidates: Ohio does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

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

Degree RequiredBachelor's degree

Total Credit Hours150

Accounting Credits30

Business Credits24

Additional Requirements:

•Must include auditing and tax courses

Ohio offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)

SupervisionLicensed CPA

Acceptable Experience Types:

✓Public accounting
✓Private industry
✓Government

Exam Eligibility

Education to SitBachelor's or master's degree with accounting concentration (30 accounting + 24 business hours); pre-2026 first-time sitters stay under the old 120-credit rule

Credits to Sit120

Accounting Credits to Sit30

Business Credits to Sit24

Minimum Age18 years

Residency RequiredNo

SSN RequiredNo

Licensing & CPE

Initial License Fee$100

Renewal Fee$180

Renewal Period3 years

CPE Hours Required120 per 3 years

Ethics CPE RequiredYes

Licensure Pathways

ActiveHB 238

Traditional 150-Credit Pathway

150

Credits

Year Exp.

•150 semester hours with 30 hours accounting, 24 hours business
•1 year of professional work experience
•Legacy route: available only to candidates who FIRST SAT for any exam section on or before Dec 31, 2025 (pass or fail)

ActiveHB 238

120-Credit + Experience Pathway

120

Credits

Years Exp.

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
•Grandfathering depends on when you FIRST SAT for any exam section (pass or fail): on or before Dec 31, 2025 keeps you under the old rules

ActiveHB 238

Master's Degree Pathway

150

Credits

Year Exp.

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

Visit Official Website

(614) 466-4135

ACCBd-Ohio@acc.ohio.gov

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

Disclaimer: Requirements may change. Always verify current requirements with the Ohio State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Ohio CPE & License Renewal

120

CPE Hours Per Period

3 Years

Renewal Cycle

~40

Hours Per Year

Required

Ethics CPE

Initial License Fee

$100

Renewal Fee

$180 every 3 years

Full CPE Guide Estimate Total CPA Cost International Candidates Guide

Frequently Asked Questions

Candidates who first sit on or after January 1, 2026 need a bachelor's or master's degree with an accounting concentration (30 accounting + 24 business hours), and can apply to sit 180 days before their expected graduation date. Candidates who first sat on or before December 31, 2025 remain under the old 120-credit/24-accounting-hour rule, regardless of whether they passed.