Ohio CPA requirements

Wondering how to become a CPA in Ohio? Your first step should always be to check the Ohio CPA requirements, because the Ohio Board of Accountancy will ultimately license you. This page serves as a resource for Ohio CPA requirements and is current as of August 2021. Always consult with the Ohio Board of Accountancy for the most current information.

CPA Exam requirements in Ohio

Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Ohio, including: 

  • Must be 18 years of age or older.
  • Must present themselves to be of good moral character.
  • Minimum education requirements, as detailed below.

Minimum education requirement

All CPA Exam candidates in Ohio must have a bachelor's degree or higher from a regionally accredited college or university. In order to meet the CPA Exam requirements in Ohio candidates must complete 120 semester hours in various course subjects, including:

  • 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

Ohio CPA Exam candidates can also earn a minimum score of 620 on the Graduate Management Admission Test (GMAT), complete 24 semester hours in business subjects and 30 semester hours in accounting at the undergraduate level. 18 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

Ohio CPA license requirement

In order to earn a certified public accountant license in Ohio, applicants must meet the following requirements.

Minimum experience requirement

Two years of accounting experience will be required for CPA licensure if the candidate first sat for the CPA Exam prior to completing 150 semester credits, and four years of accounting experience is required for CPA licensure for candidates approved under the GMAT.

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.

Ohio CPA license renewals requirements

Ohio CPAs must renew their license every three years. The cycle occurs early October and ends on December 31 triennially. 

Ohio CPA CPE requirements

Continuing professional education (CPE) must be completed in the three calendar years prior to the year during which the license is to be renewed. All CPAs must complete no less than 120 hours of CPE credits during the previous three-year period preceding renewal. New licensees are required to earn 40 CPE credits in their initial two-year reporting period.

Sources:

Residency, education, fees, experience

CPE

Residency, experience, ethics

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