Ohio’s diverse economy, from Fortune 500 manufacturing giants to thriving small businesses, creates strong demand for qualified CPAs. Whether you’re drawn to corporate accounting at companies like Goodyear and Sherwin-Williams, or prefer working with Ohio’s growing startup ecosystem, becoming a CPA in the Buckeye State opens doors to rewarding career opportunities.
This comprehensive guide walks you through Ohio’s specific CPA requirements, from education and exam preparation to licensing and continuing education. We’ll also cover salary expectations, timeline estimates, and answer frequently asked questions about the Ohio CPA journey.
Quick Facts: Ohio CPA Requirements at a Glance
Your Path to Ohio CPA Licensure
[Step 1: Meet Education Requirements]
[Step 2: Pass the Uniform CPA Exam]
[Step 3: Gain Required Experience]
[Step 4: Apply for Ohio CPA License]
[Step 5: Maintain Your License with CPE]
[Step 6: Ohio CPA Salary & Career Outlook]
[Step 7: Frequently Asked Questions]
Step 1: Meet Ohio’s Education Requirements
The Accountancy Board of Ohio requires CPA candidates to complete specific educational milestones before sitting for the exam or obtaining licensure.
Core Education Requirements
To qualify for CPA licensure in Ohio, you must:
- Earn a bachelor’s degree from an accredited institution
- Complete 150 semester hours of college credit
- Include specific accounting and business coursework
- Meet accreditation standards recognized by Ohio
Accreditation Requirements
Ohio recognizes credits from institutions accredited by:
- Council for Higher Education Accreditation (CHEA)
- Association to Advance Collegiate Schools of Business (AACSB)
- Regional accreditors recognized by CHEA
Paths to 150 Credit Hours
Since most bachelor’s degrees contain only 120 credit hours, you’ll need an additional 30 credits. Common approaches include:
Option 1: Bachelor’s + Master’s Degree
- Complete a bachelor’s in accounting (120 hours)
- Earn a master’s in accounting (30+ hours)
- Ensures comprehensive coverage of required topics
Option 2: Bachelor’s + Graduate Certificate
- Complete your bachelor’s degree
- Add a post-baccalaureate certificate in accounting
- More affordable than a full master’s program
Option 3: Five-Year CPA Track Program
- Integrated bachelor’s/master’s curriculum
- Designed specifically for CPA requirements
- Often includes exam preparation
Required Coursework
Note: Internal auditing courses do not satisfy the auditing requirement but may count as electives.
Alternative Qualification: GMAT Option
Ohio offers an alternative path to CPA exam eligibility:
- Score 620+ on the Graduate Management Admission Test (GMAT)
- Hold an associate’s or bachelor’s degree from an accredited institution
- Complete 30 semester hours of accounting
- Complete 24 hours of business coursework
Important: This option allows exam eligibility only. You still need 150 credit hours for final licensure.
Ohio Residency Requirements
CPA candidates must be at least 18 years old and meet one of these criteria:
- Maintain permanent residence in Ohio, OR
- Work full-time in Ohio while residing in another state
The Board may waive residency requirements at its discretion. Contact them at:
Accountancy Board of Ohio
77 South High Street, 18th Floor
Columbus, Ohio 43215-6128
Phone: 614-466-4135
International Credential Evaluation
If you completed your education outside the U.S., you’ll need an evaluation from:
- National Association of Credential Evaluation Services (NACES)
- Association of International Credential Evaluators (AICE)
- AACRAO International Education Services
- NASBA International Evaluation Services
Step 2: Pass the Uniform CPA Exam in Ohio
After meeting educational requirements, you’re ready to tackle the Uniform CPA Exam. Ohio uses the CPA Examination Services (CPAES) for application processing.
Exam Application Process
- Submit Online Application: Apply through NASBA’s Ohio portal
- Pay Required Fees:
- Application fee: $140 (first-time applicants)
- Registration fee: Required for re-examination candidates
- Exam section fees: $185.10-$207.15 per section
- Submit Documentation:
- Official transcripts (sent directly to CPAES)
- Foreign credential evaluation (if applicable)
- ADA accommodation forms (if needed)
Send materials to:
CPA Examination Services
Ohio Coordinator
PO Box 198469
Nashville, TN 37219-8469
Phone: 800-CPA-EXAM (800-272-3926)
Scheduling Your Exam
Once approved, you’ll receive a Notice to Schedule (NTS) within:
- 5 business days for credit card payments
- 3 weeks for other payment methods
Schedule through Prometric at these Ohio locations:
Exam Format and Scoring
- Four Sections: AUD, BEC, FAR, REG
- Passing Score: 75 on each section
- Time Limit: Pass all sections within 18 months
- Results: Access scores through NASBA’s score portal
Step 3: Gain Required Experience
Ohio requires one year of qualifying experience under proper supervision. This practical training ensures you can apply your knowledge in real-world situations.
Experience Requirements
Your experience must:
- Last at least one full year (no part-time equivalency)
- Occur in an approved setting:
- Public accounting firm
- Government agency
- Private industry
- Academia (teaching accounting)
- Be supervised by a CPA or equivalent credential holder
- Include exposure to various accounting functions
Professional Standards Course
Before licensure, complete an approved Professional Standards and Responsibilities (PSR) course. Find approved courses on the Ohio Accountancy Board website.
Documenting Your Experience
- Complete the Record of Experience form
- Have your supervisor verify your experience
- If the supervisor isn’t a CPA, complete an additional verification form
- Submit forms to the Accountancy Board of Ohio
Step 4: Apply for Your Ohio CPA License
With education, exam, and experience complete, you’re ready for the final licensing steps.
Pre-Application Checklist
Criminal Background Check
Ohio requires fingerprint-based background checks through:
- WebCheck system for state and FBI records
- Use approved vendor (not sent directly to the Board)
- Results forwarded to the Accountancy Board
- Required for all first-time applicants
Certificate vs. License
Ohio distinguishes between:
- CPA Certificate: Recognition of passing the exam and meeting requirements (no fee)
- CPA License: Permission to practice ($100 fee, renewable)
Application Process
- Complete Application for Original Ohio CPA Certificate
- Compile all supporting documents
- Submit to the Accountancy Board of Ohio
- Wait for certificate approval (issued monthly except December)
- Apply for a practice permit with $100 fee
Step 5: Maintain Your License with Continuing Professional Education
Ohio CPAs must complete ongoing education to maintain their licenses and stay current with evolving standards.
CPE Requirements by Period
Subject-Specific Requirements
If you work in these areas while using your CPA designation, you need specialized CPE:
- Financial Reporting: 24 hours in accounting/auditing per period
- Tax Services: 24 hours in taxation per period
Acceptable PSR Topics
- Ohio accountancy law and rules
- Other states’ accountancy regulations
- Professional ethics for CPAs
- Ethical philosophy
CPE Reporting
- Report CPE upon license renewal
- Maintain records for 5 years
- Use the Board’s CPE reporting form
Step 6: Ohio CPA Salary & Career Outlook
Ohio Accountant and Auditor Salaries (2024)
According to the Bureau of Labor Statistics, Ohio offers competitive compensation for accounting professionals:
Total Ohio Employment: 51,840 accountants and auditors
Top Ohio Cities for CPA Opportunities
- Columbus: State capital with diverse industries
- Cleveland: Major financial and healthcare sectors
- Cincinnati: Fortune 500 headquarters hub
- Akron: Growing business services sector
Major Employers
Big Four Presence:
- Ernst & Young (Cleveland, Columbus, Cincinnati)
- PwC, Deloitte, KPMG (multiple locations)
Regional Firms:
- Plante Moran
- BDO USA
- RSM US
- Cohen & Company
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Step 7: Frequently Asked Questions
How long does it take to become a CPA in Ohio?
Most candidates complete all requirements in 5-6 years: 4-5 years for education (bachelor’s plus additional credits), 6-18 months for the CPA exam, and 1 year for experience. Timeline varies based on full-time vs. part-time study and work arrangements.
Can I start the CPA exam before finishing 150 credit hours?
Yes! Ohio allows you to sit for the exam once you complete your bachelor’s degree and the required accounting courses. However, you need all 150 hours before receiving your license.
What’s the CPA exam pass rate in Ohio?
Pass rates vary by section and testing window, typically ranging from 45-60%. Ohio candidates generally perform at or above national averages. Focus on thorough preparation rather than statistics.
Do online accounting degrees qualify for Ohio CPA requirements?
Yes, if the program is properly accredited by AACSB or a CHEA-recognized regional accreditor. Ohio treats online and traditional degrees equally for CPA eligibility.
Can I transfer my CPA license to Ohio from another state?
Yes, through reciprocity. You’ll need to meet Ohio’s requirements, which may include additional CPE or coursework if your original state’s requirements differ.
How much does it cost to become a CPA in Ohio?
Total costs typically range from $3,000-$4,000, including:
– Application fees: $140
– Exam fees: $740-830 (all sections)
– Study materials: $2,000-3,000
– License application: $100
– Background check: ~$50
What if I fail a CPA exam section?
You can retake any failed section after receiving your score. No waiting period required, but you must pass all four sections within 18 months of passing your first section.
Are there CPA exam testing accommodations available?
Yes, candidates with documented disabilities can request accommodations through the ADA accommodation process. Submit documentation with your initial application to NASBA.
Next Steps on Your Ohio CPA Journey
Now that you understand Ohio’s CPA requirements, take action:
- Evaluate your current education against Ohio’s requirements
- Research Ohio accounting programs if you need additional credits
- Connect with the Ohio Society of CPAs for networking and resources
- Create a timeline for completing each requirement
- Start preparing for the CPA exam with quality study materials
The path to becoming an Ohio CPA requires dedication, but the reward—a respected credential opening doors to diverse career opportunities—makes the journey worthwhile. With Ohio’s strong economy and business-friendly environment, CPAs here enjoy excellent career prospects and competitive compensation.
For additional guidance on CPA requirements nationwide or to explore accounting degree programs, visit our comprehensive resource center.
