Key Requirements at a Glance
Education Hours
120 or 150 (new dual pathway effective Jan 2026)
Accounting Coursework
24 accounting (to sit), 30 total (to license)
Work Experience
1 year (Path 2 with master's) or 2 years (Path 1 with bachelor's)
Ethics Exam
AICPA Ethics Exam
Ohio-Specific Notes
New dual pathway effective Jan 1, 2026. Path 1: bachelor's + 24 accounting + 2 years experience. Path 2: master's + accounting concentration + 1 year experience. Candidates who sat before 2026 still under 150-hour rule.
Official State Board
The Ohio State Board of Accountancy is the authoritative source for licensure requirements, application forms, and status updates.
Visit Ohio State Board →Opens acc.ohio.gov in a new window.
Becoming a CPA in Ohio: The Three E's
Every U.S. jurisdiction, including Ohio, requires candidates to satisfy three core requirements — Education, Examination, and Experience — plus an ethics component in most states.
Education
Ohio requires 120 or 150 (new dual pathway effective Jan 2026) of education, including 24 accounting (to sit), 30 total (to license). Many candidates complete this with a bachelor's degree plus additional accounting coursework or a master's program.
Examination
All candidates must pass the Uniform CPA Examination: three Core sections (FAR, REG, AUD) plus one Discipline (BAR, ISC, or TCP). The exam is identical in all 55 U.S. jurisdictions. PassTheCPANow currently covers the three Core sections (FAR, REG, AUD); BAR/ISC/TCP discipline coverage is in development. Prepare with PassTheCPANow for $79 →
Experience
Ohio requires 1 year (Path 2 with master's) or 2 years (Path 1 with bachelor's) of qualifying work experience. Most jurisdictions accept experience in public accounting, industry, government, or academia.
Ethics
Ethics requirement: AICPA Ethics Exam. Most states use the AICPA Professional Ethics course, but several (New York, Texas, California, Washington, Louisiana) require state-specific ethics education.
Now That You Know the Requirements...
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