CPA LICENSURE · OH
Ohio
Verified. CARE checked this jurisdiction's requirements against an official or official-sourced page as of 2026-09-30. Requirements change — always confirm current details with the board before making a decision.
BOARD OF ACCOUNTANCY
Ohio Accountancy Board
acc.ohio.gov
acc.ohio.gov
EDUCATION REQUIREMENTS
To sit for the Exam: at least 120 semester hours (180 quarter hours), including 24 semester hours of accounting coursework and 24 semester hours of business courses (finance, management, economics, marketing, etc.). Under House Bill 238, candidates who first sit for the Exam on or after January 1, 2026 can qualify for licensure with just a bachelor's degree (120 hours) plus 2 years of experience; the traditional 150-hour requirement still applies to anyone who sat for any Exam section on or before December 31, 2025.
EXPERIENCE REQUIREMENTS
Varies by pathway: candidates under the new HB 238 track need 2 years of experience with 120 hours; candidates on the traditional 150-hour track have historically needed 1 year. Confirm current specifics with the Board given the recent transition.
SEPARATE ETHICS EXAM REQUIRED?
Not yet independently verified by CARE — confirm with the board.
CAN YOU SIT FOR THE EXAM BEFORE FINISHING ALL EDUCATION?
Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).
APPLICATION NOTES
Ohio was one of the first states to allow CPA exam eligibility without the full 150-hour requirement, under HB 238 effective January 1, 2026.
SOURCE
https://acc.ohio.gov/becoming-licensed/cpa-exam/01-cpa-examination — accessed 2026-09-30
CARE CPA Prep prepares candidates for the national Uniform CPA Examination — the same Exam content regardless of where you plan to be licensed. This page is licensure-process information, not Exam content; for the Exam itself, see the six Exam sections, and for the general national pattern behind these state rules, see eligibility & experience requirements.
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