Ohio CPA Requirements: Education, Exam & License Guide

To become a CPA in Ohio, you’ll need to meet the following requirements:

Education: 120 semester hours to sit for the exam (same for both pathways); either a bachelor’s degree + 2 years experience, or a master’s degree + 1 year experience to get licensed
Exam: Pass all four sections of the Uniform CPA Exam, within a rolling 30-month window
Experience: 1 or 2 years of qualifying work experience, depending on your degree level
Ethics: Complete an Ohio Board-approved Professional Standards and Responsibilities (PSR) course before applying for your license
Background check: Pass a BCI and FBI criminal background check
International candidates: No citizenship, residency, or Social Security Number required
Licensure & CPE: Apply to the Accountancy Board of Ohio for your license, then maintain it with 120 hours of CPE every 3 years

Ohio was the first state in the US to offer a pathway to CPA licensure requiring only 120 semester hours, effective 1 January 2026 under House Bill 238. Which rules you follow depends entirely on when you first sit for any exam section – not when you complete your education.

The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.

Ohio CPA requirements: Quick summary

CPA Requirement	Ohio
Hours to sit for exam	120 semester hours (both pathways)
Hours to get licensed	120 (bachelor’s + 2yr exp) or 150 equivalent (master’s + 1yr exp)
CPA exam	Pass all 4 sections (AUD, FAR, REG + 1 discipline)
Work experience	2 years (bachelor’s pathway) or 1 year (master’s pathway)
Ethics requirement	Board-approved PSR course (3 credit hours minimum)
Credit window	30 months, rolling from first passing score
Background check	BCI + FBI via WebCheck required
CPE	120 hours per 3 years
Tier system	One-tier
International candidates	No citizenship, residency, or SSN required

Ohio was the first US state to allow CPA licensure without 150 credit hours. Under House Bill 238, effective 1 January 2026, candidates who first sit for the exam on or after that date can qualify with a bachelor’s degree (120 hours) and 2 years of experience. The 150-hour requirement remains if you sat for any exam section on or before 31 December 2025.

What are the CPA education requirements in Ohio?

Ohio’s education requirements changed on 1 January 2026, and which rules apply to you depends entirely on when you first sit for any section of the CPA exam, even if you don’t pass on that attempt.

To sit for the CPA exam (both pathways, from 1 January 2026):

Requirement	Detail
Total credit hours	120 semester hours (180 quarter hours)
Degree	Bachelor’s or master’s from a regionally accredited institution
Accounting coursework	30 semester hours, including auditing, financial accounting, and taxation
Business coursework	24 semester hours (other than accounting; business law qualifies)

Note: cost/managerial accounting was required before 1 January 2026 but is no longer a required course within the accounting concentration. Candidates who first sat before that date remain subject to the previous requirement.

If you first sit for any exam section on or after 1 January 2026 – two licensure pathways:

Detail	Bachelor’s pathway	Master’s pathway
Education	Bachelor’s degree, 120 total semester hours	Master’s degree
Accounting concentration	30 semester hours (auditing, financial accounting, taxation)	30 semester hours (same)
Business concentration	24 semester hours	24 semester hours
Work experience	2 years	1 year

If you first sat for any exam section on or before 31 December 2025:

Requirement	Detail
Total credit hours	150 semester hours
Accounting coursework	30 semester hours
Business coursework	24 semester hours
Work experience	1 year

If you sat for the exam before 2026 under the old 150-hour requirement, you must still complete 150 hours to license, even if you’ve since accumulated only 120. The transition date is fixed to when you first sat – not when you applied, enrolled, or graduated.

If you are within 180 days of completing your education requirements, you can now apply to sit for the exam early – this is a new option as of 1 January 2026.

If your education was completed outside the US, your transcripts must be evaluated by a service recognized by either the National Association of Credential Evaluation Services (NACES) or the Association of International Credential Evaluators (AICE).

What are the CPA exam requirements in Ohio?

Detail	Ohio
Education evaluation fee	$96 (one-time)
Registration fee per section	$101
Exam section fee	$268.59
Total exam fees, 4 sections + fees	$1,574.36 ($268.59 x4 + $96 eval + $101 x4)
Credit window	30 months, rolling from first passing score
Citizenship/residency required	No
Social Security Number required	No
Minimum age	18

To apply, create an account via NASBA’s CPA Portal (dashboard.nasba.org) and submit an education evaluation application ($96) along with official transcripts from every institution you attended. If you’re still enrolled and within 180 days of completing requirements, submit a Certificate of Enrollment form signed by your institution alongside your transcripts. Once approved, you’ll apply for each exam section separately ($101 per section application fee) and receive a Notice to Schedule (NTS) to book through Prometric.

You must apply only for sections you’re ready to sit within the next six months – NTS fees are non-refundable. Once you pass your first section, your 30-month rolling credit window begins from that section’s score release date.

What are the CPA experience requirements in Ohio?

Detail	Ohio
Bachelor’s pathway experience	2 years (2,000 hours per year)
Master’s pathway experience	1 year (2,000 hours)
Supervision requirement	Must be verified by a licensed CPA
Acceptable experience types	Accounting activities in public accounting, private industry, government, or academia
Part-time equivalence	2,000 hours over more than 1 year but less than 4 years = 1 year equivalent

Your experience must directly involve accounting activities – general business work or unrelated duties don’t qualify. A licensed CPA must verify and supervise your hours, and part-time experience is accepted: 2,000 hours accumulated over 1-4 years counts as one year full-time equivalent.

License fees

Fee	Amount
Initial licence	$100.00
Tri-ennial license renewal (opens 2 Oct, closes 31 Dec)	$100.00

What are the CPA ethics requirements in Ohio?

Ohio doesn’t require a standalone ethics exam. Instead, candidates must complete an Ohio Board-approved Professional Standards and Responsibilities (PSR) course before applying for a license:

Minimum 3 credit hours
Content covers Ohio accountancy law and Board rules
Must be completed within 1 year of your license application
Approved courses are available through the Ohio Society of CPAs (OSCPA) and other providers listed on the Accountancy Board of Ohio’s website
For newly licensed CPAs, 3 PSR credit hours also count toward your first-period CPE requirement

What are the CPA requirements for international candidates in Ohio?

Detail	Ohio
Citizenship required	No
Residency required	No
Social Security Number required	No
Foreign transcript evaluation	Required, from NACES or AICE member service

Ohio doesn’t require US citizenship, state residency, or a Social Security Number at any stage of the process – neither to sit for the exam nor to obtain a license. If your education was completed outside the US, your transcripts must be evaluated by a service recognized by NACES or AICE before submission to CPA Examination Services.

What are the CPE requirements for CPAs in Ohio?

Detail	Ohio
Total CPE	120 hours per 3-year cycle
Annual minimum	20 hours per year
New licensees (first 2-year period)	40 hours, including 3 hours PSR
Accounting/auditing (if performing financial reporting work)	24 hours per triennial period
Taxation (if performing tax engagements)	24 hours per triennial period
Renewal cycle	Triennial, window opens 2 October, closes 31 December
License application fee	$100

Ohio CPE runs on a fixed triennial calendar – all licenses expire on the same 31 December date regardless of when you were issued yours. You must earn at least 20 hours every year within your cycle; you can’t save it all for year three or front-load it in year one. New licensees have a separate first-period requirement of 40 hours over their initial 2-year window, including 3 hours in the PSR course.

If you perform financial reporting work using your CPA designation, 24 of your 120 hours must be in accounting or auditing. Similarly, if you provide tax services or advice to clients using your designation, 24 hours must be in taxation. These subject-area requirements apply based on what you actually do professionally, not just what you studied.

FAQs on Ohio CPA requirements

Can you become a CPA without a degree in Ohio?

No – Ohio requires at least a bachelor’s degree (120 semester hours) to sit for the exam, with no work-experience alternative to formal education. The new 2026 pathways allow candidates to license with 120 hours instead of 150, but a degree is still required either way.

How long does it take to become a CPA in Ohio?

Most candidates take 5-7 years total: around 4 years for a bachelor’s degree, 6-18 months to pass all four exam sections, and 1-2 years of work experience depending on your pathway. Ohio’s new 120-hour bachelor’s pathway can save the extra time some candidates previously spent completing a fifth year of coursework to reach 150 hours.

Does Ohio have CPA reciprocity?

Yes – Ohio offers reciprocal licensure for CPAs already licensed in another state. If you hold an active license in good standing from a substantially equivalent jurisdiction, you can apply for an Ohio license without retaking the exam.

Ohio also recognizes mobility, allowing CPAs from other states to practice in Ohio temporarily without a new license, as long as their home state is substantially equivalent and Ohio isn’t their principal place of business.

What does the average CPA make in Ohio?

CPA salaries in Ohio vary by region and industry, with Columbus, Cleveland, and Cincinnati generally offering the most competitive salaries given the state’s concentration of Fortune 500 companies and large accounting firms. For a full breakdown by experience level and specialization, see our CPA salary guide.

Do I need to be a US citizen to become a CPA in Ohio?

No – Ohio doesn’t require US citizenship, state residency, or a Social Security Number at any stage of the process, making it accessible to international candidates. Foreign education does require evaluation by an approved credential evaluation service before submission.

Can an Ohio CPA practice in other states?

Generally yes – Ohio is one of 55 jurisdictions recognized as substantially equivalent under the Uniform Accountancy Act, so a CPA licensed in good standing in Ohio can typically practice in other states without a new license, as long as Ohio remains your principal place of business.

Always verify specific rules with NASBA’s CPA Mobility Tool before practicing in a new state.

For the most current information, visit the Accountancy Board of Ohio and the Ohio Society of CPAs.

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