Ohio CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours inlcuding:
24 semester hours in business subjects
30 semester hour in accounting including at least one course in each:

  • financial accounting
  • management accounting
  • auditing with coverage of GAAS (internal auditing may not be used for auditing, but may be used as an elective)
  • taxation

OR

Earned a minimum score of 620 on the Graduate Management Admission Test (GMAT), completed 24 semester hours in business subjects and completed 30 semester hours in accounting at the undergraduate level. Eighteen semester hours of graduate credit in accounting will qualify as meeting the requirement. The accounting hours must include at least one course in each of the following:

  • financial accounting
  • management accounting
  • auditing with coverage of GAAS (Internal auditing may not be used for auditing, but may be used as an elective)
  • taxation

Minimum experience requirement
Two years of accounting experience will be required for CPA certification if you first sat for the CPA exam prior to completing 150 semester credits, and four years of accounting experience is required for CPA certification for candidates approved under the GMAT.

Residency requirement
No residency requirement.

Ethics exam
A board-approved course in professional standards and responsibilities (PSR), completed within the last year, which emphasizes Ohio accountancy law and board rules.

Renewals
Every 3 years

CPE
120 continuing professional education credits earned during the previous three-year period.

New licensees are required to earn 40 CPE credits in their initial two-year reporting period.

Other requirements
Must be at least 18 years of age and of good moral character.

Sources:

Residency, education, fees, experience

CPE

Residency, experience, ethics