Ohio CPA requirements
Becoming a CPA can open the door to a wider variety of career opportunities, but the path to licensure may seem confusing. To help you get started, we’re sharing the Ohio CPA requirements, from how many college hours you need to meeting the experience requirements.
While this page provides an overview of what you need, we also recommend checking with the Ohio State Board of Accountancy for any updates or additional information.
One of the largest elements to obtaining your CPA license is passing the CPA Exam. This is a four-section exam consisting of three Core sections and a choosing one of three Discipline sections. To sit for the CPA Exam, you must be 18 years of age or older, present yourself to be of good moral character and complete 120 semester hours (180 quarter hours) of college education. While you don’t need to hold your bachelor’s degree at the time of taking the exam, your education must include the following: requirements:
- 24 semester hours (36 quarter hours) of business courses that can include finance, management, economics, marketing, and other business-focused courses.
24 semester hours (36 quarter hours) of accounting courses that must include financial accounting, cost or managerial accounting, auditing, and taxation
For students with post-graduate education, 18 semester hours (27 quarter hours) of graduate-level accounting courses will substitute the 24 hours (36 quarter hours) of undergraduate accounting credit. However, this does not apply to business credits and all exam candidates must hold a minimum of 24 semester hours in business courses.
Candidates who meet the accounting and business course requirements but do not hold 120 semester credit hours (180 quarter hours) may sit for the CPA Exam if the candidate earns a score of 670 or higher on the Graduate Management Admission Test (GMAT). However, candidates will need to show four years of accounting experience to meet the Ohio CPA requirements.
One of the largest elements to obtaining your CPA license is passing the CPA Exam. This is a four-section exam consisting of three Core sections and a choosing one of three Discipline sections. To sit for the CPA Exam, you must be 18 years of age or older, present yourself to be of good moral character and complete 120 semester hours (180 quarter hours) of college education. While you don’t need to hold your bachelor’s degree at the time of taking the exam, your education must include the following: requirements:
- 24 semester hours (36 quarter hours) of business courses that can include finance, management, economics, marketing, and other business-focused courses.
24 semester hours (36 quarter hours) of accounting courses that must include financial accounting, cost or managerial accounting, auditing, and taxation
For students with post-graduate education, 18 semester hours (27 quarter hours) of graduate-level accounting courses will substitute the 24 hours (36 quarter hours) of undergraduate accounting credit. However, this does not apply to business credits and all exam candidates must hold a minimum of 24 semester hours in business courses.
Candidates who meet the accounting and business course requirements but do not hold 120 semester credit hours (180 quarter hours) may sit for the CPA Exam if the candidate earns a score of 670 or higher on the Graduate Management Admission Test (GMAT). However, candidates will need to show four years of accounting experience to meet the Ohio CPA requirements.
One of the largest elements to obtaining your CPA license is passing the CPA Exam. This is a four-section exam consisting of three Core sections and a choosing one of three Discipline sections. To sit for the CPA Exam, you must be 18 years of age or older, present yourself to be of good moral character and complete 120 semester hours (180 quarter hours) of college education. While you don’t need to hold your bachelor’s degree at the time of taking the exam, your education must include the following: requirements:
- 24 semester hours (36 quarter hours) of business courses that can include finance, management, economics, marketing, and other business-focused courses.
24 semester hours (36 quarter hours) of accounting courses that must include financial accounting, cost or managerial accounting, auditing, and taxation
For students with post-graduate education, 18 semester hours (27 quarter hours) of graduate-level accounting courses will substitute the 24 hours (36 quarter hours) of undergraduate accounting credit. However, this does not apply to business credits and all exam candidates must hold a minimum of 24 semester hours in business courses.
Candidates who meet the accounting and business course requirements but do not hold 120 semester credit hours (180 quarter hours) may sit for the CPA Exam if the candidate earns a score of 670 or higher on the Graduate Management Admission Test (GMAT). However, candidates will need to show four years of accounting experience to meet the Ohio CPA requirements.
CPA requirements in Ohio
All CPA candidates must pass an approved BCI and FBI criminal record check and meet additional education and experience requirements prior to applying for licensure.
Education requirements
While you only need 120 semester hours (180 quarter hours) to sit for the CPA Exam, all candidates must complete 150 semester hours (225 quarter hours) to apply for licensure. This includes:
- 30 semester hours (45 quarter hours) of accounting courses
- 24 semester hours (36 quarter hours) of business courses
Experience requirements
In accordance with Ohio Administrative Code 4701-7-05 and Revised Code 4701.06 (D), Ohio requires at least one year of experience in performing one or more accounting services within a public accounting firm, government agency, business, or academia. All experience must be verified by a CPA or comparably qualified accountant from another country.
Ethics requirements
Prior to obtaining your license, you must complete a Board-approved course in professional standards and responsibilities (PSR) that meets the state’s accountancy laws and Board rules, such as Becker’s Ohio Professional Standards and Responsibilities course.
Residency requirements
Ohio does have a residency requirement that stipulates you must have either a permanent Ohio residence or work full-time in the state. You must also have a Social Security number, but you don’t have to be a full U.S. citizen.
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Over 1 million candidates have prepared with Becker and 98% of customers say that Becker meets their CPA Exam preparation needs.
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Ohio CPE License requirements
After receiving your CPA license, you must renew your license triennially, or every three years by December 31.
All CPAs must maintain their license by earning continuing professional education (CPE). The Ohio CPA CPE requirements stipulate that all CPAs must complete at least 120 hours of CPE credits within each triennial period with a minimum of 20 credits earned annually. This means that you can’t wait until the third year to earn all your credits or try to get a jumpstart by getting all the CPE you need in the first year. New CPAs must earn 40 hours of CPE credits in the initial two-year reporting period.
All CPAs must maintain their license by earning continuing professional education (CPE). The Ohio CPA CPE requirements stipulate that all CPAs must complete at least 120 hours of CPE credits within each triennial period with a minimum of 20 credits earned annually. This means that you can’t wait until the third year to earn all your credits or try to get a jumpstart by getting all the CPE you need in the first year. New CPAs must earn 40 hours of CPE credits in the initial two-year reporting period.
All CPAs must maintain their license by earning continuing professional education (CPE). The Ohio CPA CPE requirements stipulate that all CPAs must complete at least 120 hours of CPE credits within each triennial period with a minimum of 20 credits earned annually. This means that you can’t wait until the third year to earn all your credits or try to get a jumpstart by getting all the CPE you need in the first year. New CPAs must earn 40 hours of CPE credits in the initial two-year reporting period.
