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Ohio CPA Requirements (Rules on Exam and Licensing)

Ohio CPA requirements

The Ohio State Board requires the standard 150 credit hours to sit for the exam – for now. However, the CPA requirements in Ohio are changing at the beginning of 2026, and you’ll only need a bachelor’s degree (120 credit hours) to get the CPA license if you also have 2 years of experience and pass the CPA Exam. So we will go over the Ohio CPA requirements for 2025 and 2026, too. And keep in mind that while Ohio sometimes calls its CPA license a “CPA certificate,” this is not to be confused with the certificate in a two-tier state. Ohio is a one-tier state.

Plus, in the past, only residents could get a CPA license in Ohio. However, that requirement changed in 2025, too, so we will go over those changes, too.

Ohio CPA Requirements: 2025

1. Education Requirements to Sit for the CPA Exam in OH

Candidates should fulfill 150 credit hours and have the following:

  • 24 semester hours in accounting and 24 semester hours in business courses. Your accounting credits must include classes in tax, audits, financial accounting, cost accounting, and managerial accounting. (However, keep in mind that you actually need more accounting credits to apply for the CPA license. Before you can apply for the CPA license in Ohio, you’ll need 30 credits in accounting classes and 24 in business credits).
  • Although a graduate-level education is not required, the Ohio state board encourages CPA candidates to pursue graduate degrees like a Master’s of Accountancy, a Master’s of Taxation, or even an MBA.

If you haven’t graduated from college yet (you don’t have 120 semester credits) but have fulfilled the requirements for the number of accounting and business courses needed, you can still sit for the CPA Exam if you took the GMAT (the Graduate Management Admission Test) and scored at least a 670 or better. If you choose this option, you’ll also need four years (!!) of acceptable experience if you want to apply to take the CPA Exam after you pass the GMAT.

Special note: Courses in internal auditing may only be applied toward general accounting hours.

2. Additional Ohio CPA Requirements To Get the CPA License

Education

  • Same as the above, but you need 30 accounting credits and 24 business credits (versus the 24 credits you need in each area just to sit for the CPA Exam)

Work Experience

  • 1 year of experience in public or non-public accounting.
  • A supervisor must verify the applicant’s work.  However, if the supervisor is not a licensed CPA, then a second verification must be completed.  This second form must be completed by someone that knows the applicant, is licensed as a CPA, and knows the accounting work that he/she has performed.
  • Please refer to OAC 4701-7-05 for the rules related to working experience required.

*Launched in Apr 2016* The NASBA Experience Verification service is now available to those who do not have access to an active U.S. CPA for verification.

Ethics Qualification

  • Completion of a professional standards and responsibilities course that emphasizes the Ohio accountancy law and Board rules.

3. Ohio CPA Requirements on Residency & Age

  • US citizenship not required.
  • Ohio residency not required, but OH residency is required to get the license. Therefore, SSN is not necessary to sit for the exam, but given the residency requirement for licensing SSN is required at the licensing stage.
  • Minimum age: 18.

4. Fees

  • Education Evaluation Application Fee: $90.00
  • Exam Section Application Fee: $349.80

5. Continuing Education

CPE is needed for license holders. Click here for Ohio CPA CPE requirements.

6. Other Useful Information

7. Contact

Accountancy Board of Ohio
77 South High Street, 18th Floor
Columbus, OH 43215-6108

  • Email: cpaes-oh@nasba.org, karen.salyer@acc.state.oh.us
  • Phone: 614-466-4135
  • Fax: 614-466-2628

Ohio CPA License Requirements: 2026

Starting in 2026, the requirements to become a CPA in Ohio will change. That is, starting on January 1, 2026, you can choose from two different paths to CPA licensure in Ohio.

Path 1: CPA License with a Master’s Degree

  • Master’s degree (150 hours of education) with the required concentration of accounting coursework
  • One year of acceptable experience
  • Passing the CPA Exam

Path 2: CPA License with a Bachelor’s Degree

  • Bachelor’s degree (120 hours of education) with the required concentration of accounting coursework
  • Two years of experience
  • Passing the CPA Exam

What do the new Ohio CPA requirements mean?

Basically, as you can see above, the Ohio state board is going to change the requirements to become a CPA in Ohio in 2026. After January 1, you will only need bachelor’s degree to become a CPA if you also have 2 years of experience. This change is a major game-changer, because you won’t have to get a master’s degree or have 150 hours of higher education to get your CPA license.

What if these CPA Requirements don’t Work for Me?

You may want to check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

If you have questions, feel free to drop a note in the comment section, or visit my Facebook page.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!

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