To become a licensed CPA in Ohio in 2026, you must complete a qualifying accounting education, pass all four sections of the Uniform CPA Examination, gain the required professional experience, and complete a board-approved ethics course before applying to the Accountancy Board of Ohio. The most important change to the Ohio CPA requirements is that, effective January 1, 2026, Ohio no longer forces every candidate through the traditional 150 semester-hour rule. Under House Bill 238, you can now qualify with a bachelor’s degree plus two years of experience or a master’s degree plus one year, and neither of these pathways requires a full 150 semester hours. This guide walks through each pathway, the exam, the experience requirement, the ethics course, and the continuing education needed to keep your license active.
Ohio is the first state to end the 150-hour rule as the sole route to CPA licensure, a direct response to the national accountant shortage. The sections below break down what each pathway requires so you can map the fastest route to meeting the Ohio CPA requirements for your situation.
The New Ohio CPA Licensure Pathways for 2026
Effective January 1, 2026, House Bill 238 replaces the single 150 semester-hour route with two degree-based pathways to a CPA license. Which set of rules applies to you depends on when you first sit for the CPA Exam, based on the law in effect at the time you sit for your first section, regardless of whether you pass on that first attempt.
The two pathways to Ohio CPA licensure for candidates who first sit for the exam on or after January 1, 2026, are:
- Master’s degree pathway: A master’s degree, the required accounting concentration of coursework, one year of qualifying experience, and passage of the CPA Exam.
- Bachelor’s degree pathway: A bachelor’s degree, the required accounting concentration of coursework, two years of qualifying experience, and passage of the CPA Exam.
The old 150 semester-hour route is being phased out. Candidates who first sat for the exam on or before December 31, 2025, remain subject to the prior rules, which required 150 semester hours plus one year of experience. But for anyone beginning the exam on or after January 1, 2026, the 150-hour route is no longer a licensure option, and neither of the two new pathways requires a full 150 semester hours.
Across both pathways, the “accounting concentration” is defined as 30 semester hours of accounting coursework and 24 semester hours of business coursework. That concentration requirement carried over into the new law. What changed is that candidates are no longer required to accumulate a full 150 semester hours to be licensed.
The bachelor’s pathway trades one extra year of experience for the removal of the 150-hour rule. For many students, that means entering the workforce sooner and finishing licensure on the job rather than paying for a fifth year of college. Candidates who already hold or plan to earn a master’s degree may prefer the master’s pathway because it requires only one year of experience.
Education Requirements to Sit for the CPA Exam in Ohio
The requirements to sit for the exam differ from the requirements to be licensed, and the exam-eligibility rules also changed in 2026. For candidates who first sat on or before December 31, 2025, Ohio required 120 semester hours (including 24 accounting and 24 business hours) to sit for the CPA Exam. Beginning January 1, 2026, candidates who first sit under the new rules must instead hold a bachelor’s or master’s degree and complete the required accounting concentration of 30 semester hours of accounting and 24 semester hours of business coursework. The full 150-hour count is no longer required to sit or to be licensed. One notable change is that cost or managerial accounting is no longer a required subject as of January 1, 2026.
Ohio also adopted an early-sit provision. Under the 2026 rules, a candidate who is within 180 days of completing the education requirements may apply for and take the exam before those requirements are fully finished. This lets students begin testing during their final terms rather than waiting until a diploma is in hand.
Your accounting coursework should cover core subjects such as financial accounting, auditing, taxation, and cost or managerial accounting. Business coursework typically includes areas like business law, finance, economics, and information systems. Always confirm that your specific courses count toward the accounting and business concentrations before you register.
The Uniform CPA Examination
Every Ohio CPA pathway requires passing all four sections of the Uniform CPA Examination, which is developed by AICPA and CIMA and administered through NASBA and Prometric testing centers. Under the current CPA Evolution model, the exam consists of three mandatory Core sections and one Discipline section that you choose.
The three Core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). The Discipline options are Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). You pass all three Core sections and one Discipline section of your choosing.
Candidates must score at least 75 on a scale of 0 to 99 on each section. Ohio follows the standard continuous testing and score-retention window, so you have a set period after passing your first section to pass the remaining three. Check the current credit-retention window with NASBA before you schedule, because that policy has evolved in recent years.
Preparing for four sections while holding down a job takes planning. Our team has written about how to structure study time around a demanding schedule in studying for the CPA Exam while working full time, which is worth reading before you commit to a testing timeline.
The Experience Requirement
Qualifying professional experience is required for licensure on every Ohio pathway, but the amount depends on your education. The master’s degree pathway requires one year of experience, while the bachelor’s degree pathway requires two years. (Candidates still finishing under the pre-2026 rules complete one year of experience alongside the 150-hour requirement.)
Qualifying experience generally involves work that uses accounting, attest, tax, or advisory skills and is verified by a licensed CPA. Experience can be earned in public accounting, industry, government, or academia, provided it meets the Board’s standards and is properly documented. The supervising or verifying CPA attests that your work meets the competency expectations set by the Accountancy Board of Ohio.
Because the verification process is specific, confirm the documentation format and the definition of a “year” of experience directly with the Board before you submit. Firms that regularly develop new CPAs, including our accounting services team, can help staff understand what work counts and how to record it.
The Ethics Requirement: Professional Standards and Responsibilities
Beyond the exam, first-time Ohio applicants must complete a board-approved course in Professional Standards and Responsibilities, commonly called the PSR course. This course emphasizes Ohio accountancy law and Board rules, the AICPA Code of Professional Conduct, and the professional and ethical standards that govern CPAs in the state.
The PSR requirement applies to first-time license applicants and to those returning to practice after an expired or suspended license. The board-approved PSR course carries three credits and includes an exam, and applicants generally must score at least 90 percent to pass. Because course formats vary by provider, confirm the current passing score and course details with your chosen PSR provider or the Accountancy Board of Ohio before you enroll.
Approved PSR courses are offered by the Ohio Society of CPAs and other providers listed on the Board’s website. Complete this step close to when you plan to apply, since it is designed to prepare you for the specific responsibilities of practicing in Ohio.
Applying for Your Ohio CPA License
Once you have satisfied the education, exam, experience, and ethics requirements for your chosen pathway, you apply for the CPA certificate and license through the Accountancy Board of Ohio. Your application bundles your official transcripts, exam scores, verified experience, and proof of the PSR course.
The Board reviews the file to confirm you meet your chosen pathway in full. It is wise to keep organized records of transcripts, experience verification forms, and course completion certificates throughout the process, because gaps in documentation are the most common cause of delays.
Keeping Your License: Ohio CPE Requirements
Licensure is not the finish line. Ohio CPAs must maintain their license through continuing professional education, or CPE, on a three-year reporting cycle. Ohio requires 120 CPE hours over each triennial period, with a minimum expectation of 20 hours in each year of the cycle.
Ohio requires three hours of board-approved professional standards and responsibilities (ethics) CPE during each reporting period. Additional targeted requirements apply to CPAs performing certain work: those who perform financial reporting or attest engagements must complete at least 24 hours in accounting and auditing over the cycle, and those who prepare tax returns or provide tax advice while using the CPA designation must complete at least 24 hours in taxation.
Because these subject-area rules have real consequences at renewal, plan your CPE early in each cycle rather than scrambling at the deadline. Verify the current hour breakdowns and approved ethics providers with the Board each cycle, since CPE rules are periodically updated.
Frequently Asked Questions
Do I still need 150 credit hours to become a CPA in Ohio?
No, not if you first sit for the CPA Exam on or after January 1, 2026. As of that date, Ohio offers a bachelor’s degree pathway (with two years of experience) and a master’s degree pathway (with one year of experience), neither of which requires a full 150 semester hours. The old 150-hour route is being phased out; it still applies only to candidates who first sat for the exam on or before December 31, 2025.
What is the accounting concentration required for Ohio CPA licensure?
Across both 2026 pathways, Ohio defines the accounting concentration as 30 semester hours of accounting coursework and 24 semester hours of business coursework. This concentration carried over into House Bill 238, though cost or managerial accounting is no longer a required subject as of January 1, 2026.
How many CPA Exam sections do I have to pass?
You must pass four sections: the three Core sections (AUD, FAR, and REG) plus one Discipline section of your choice (BAR, ISC, or TCP). Each section requires a score of at least 75.
How much experience do I need for an Ohio CPA license?
The master’s degree pathway requires one year of qualifying experience. The bachelor’s degree pathway requires two years. All experience must be verified by a licensed CPA and meet the Board’s competency standards.
What is the PSR course and who has to take it?
The Professional Standards and Responsibilities course is a board-approved ethics course focused on Ohio accountancy law, Board rules, and the AICPA Code of Professional Conduct. First-time applicants and those returning from an expired or suspended license must complete it before licensure.
How many CPE hours does Ohio require to keep a CPA license?
Ohio requires 120 CPE hours per three-year reporting cycle, with at least 20 hours each year and three hours of board-approved professional standards and responsibilities (ethics) per period. CPAs who perform financial reporting or attest work must complete at least 24 hours in accounting and auditing, and those who perform tax work must complete at least 24 hours in taxation.
Ready to plan your accounting career or build a team of licensed professionals? Learn more about how Pease Bell CPAs supports accountants and businesses across Cleveland and Ohio.
