CPA requirements in Ohio
Ohio licenses CPAs through the Accountancy Board of Ohio. Exam eligibility: 120 semester hours with required accounting concentration. Licensure: 150 semester hours, or a master's plus one year of experience, or a bachelor's plus two years under HB 238. Experience: one year on the 150-hour route; one to two years under the 2026 degree pathways.
$79,320
median accountant wage, OhioBLS OEWS · May 2025
$88,280
mean annual wageBLS OEWS · May 2025
50,440
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester hours with required accounting concentration |
| License education | 150 semester hours, or a master's plus one year of experience, or a bachelor's plus two years under HB 238 |
| Experience | One year on the 150-hour route; one to two years under the 2026 degree pathways |
| Ethics requirement | Board-approved course in professional standards and responsibilities (PSR) |
| CPE after licensure | 120 hours per three-year cycle, including three PSR hours |
Compiled 2026-08-02 from the board's published framework. Rules change; Accountancy Board of Ohio is the source of record before you file anything.
Pathway status
The 120-hour question in this state
Enacted first in the nation. Ohio HB 238 (January 2025) added master's-plus-one-year and bachelor's-plus-two-years routes effective January 1, 2026, alongside the 150-hour route. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Reciprocity for substantially equivalent licenses; mobility for temporary practice.
Neighbouring sheet: CPA requirements in Michigan. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.