Ohio’s Accountancy Board has been one of the more active state boards in recent reform discussions about CPA licensure pathways. If you’re planning to license in Ohio — or transfer a license here — these are the rules to plan around. Always confirm current specifics directly with the ABO before you commit; requirements change, and Ohio (like most states) periodically updates its rules.
Who licenses CPAs in Ohio
The Accountancy Board of Ohio is the licensing authority. They evaluate your education, process exam applications, verify experience, and issue your license. Their site at https://acc.ohio.gov/ is the authoritative source for current requirements and fees.
The three E’s in Ohio
Education
Like nearly all US jurisdictions, Ohio requires 150 semester hours of education for licensure — about 30 hours beyond a typical bachelor’s degree. Within those 150 hours, the state specifies minimums for upper-level accounting and business-related coursework, and most states also have an ethics-coursework component. The 150-hour total is largely stable across states; the breakdown of what counts within the 150 is what varies, and that’s where Ohio candidates trip up most often.
For the national framework, see CPA requirements by state and the broader CPA exam guide.
Exam
You must pass the Uniform CPA Examination — the three Core sections (FAR, AUD, REG) and one Discipline section of your choice (BAR, ISC, or TCP) under the Core + Discipline structure in place since January 2024. See CPA exam sections explained for what each section covers, and how long to study for the CPA to plan your timeline.
Most states allow candidates to sit for the exam before completing the full 150 hours (commonly at 120 hours), with the remaining hours completed before licensure. Ohio’s exact rule on this can change; verify with the ABO.
Experience
Ohio requires verified work experience under a licensed CPA before issuing a license. The specifics — minimum months/hours, eligible types of work, whether attest experience is separately required, and the verification process — are set by the ABO.
Other Ohio requirements
- Ohio requires 150 semester hours with specific accounting and business minimums — verify the current breakdown with the ABO.
- Experience requirements are set by the ABO and must typically be verified by a licensed CPA.
- Ohio uses NASBA’s services for some parts of the candidate process; check the current workflow.
- Continuing education is required for license renewal on Ohio’s schedule.
Fees and costs
For the national cost picture, see CPA exam cost in 2026.
Recent rule changes to watch
Ohio has been part of national legislative discussions on alternative pathways to CPA licensure. Check the ABO for the current state of any rule changes before planning your path.
How to get started in Ohio
- Review the ABO’s current handbook and licensure requirements at https://acc.ohio.gov/.
- Get your transcripts evaluated against Ohio’s specific course-content rules before assuming you qualify.
- Apply to sit for the exam through the ABO (which may route through NASBA’s CPAES — verify the current workflow).
- Pick a review course that fits how you learn: best CPA review courses in 2026.
- Build a realistic study calendar: how to build a CPA study plan.
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Related guides
- CPA Exam Guide 2026 — the full pillar
- CPA requirements by state — the overview
- CPA exam cost in 2026
- CPA exam pass rates
- Is the CPA worth it?
Always verify current requirements with the ABO and NASBA before relying on them. Rules and fees change, and Ohio updates its handbook periodically.