Missouri and Ohio Pass New CPA Exam Educational Requirements


This week, the State Boards of Accountancy for both Missouri and Ohio passed bills to allow students in both states to sit for the Certified Public Accountancy (CPA) Exam after completing 120 semester hours of coursework. Although CPA candidates in both states still need to obtain 150 educational hours to finalize CPA licensure, this change in legislation now allows them to both qualify for and pass the CPA Exam sooner. 


House Bill 2046 amends requirements to become a licensed CPA whereas CPA Candidates must complete 150 semester hours in order to sit for the CPA Exam. The new bill requires candidates to complete at least 120 semester hours of education with an accounting concentration. It also allows the Missouri State Board of Accountancy to obtain, “… specified information regarding peer review from any approved American Institute for Certified Public Accountants peer review program.” The bill goes into effect on June 30, 2021. 


House Bill 442 passed out of the Ohio House on June 9, 2020. State Representative Bill Roemer (R-Richfield) made the announcement and explained the importance of the legislation to allow CPA Candidates the flexibility to sit for the CPA Exam when they are ready. Prior to this bill being passed, candidates in Ohio would send their scores to other states in order to be allowed to sit for the CPA Exam earlier in their CPA journey. 

Under House Bill 442, the 120 semester hours that must be completed to sit for the CPA Exam must include 30 hours of specified accounting classes and 24 hours of non-accounting business classes. It will also allow Ohio residents to sit for the CPA Exam earlier than the current law allows and remove the existing penalty of requiring another year of experience.  The bill goes into effect on July 1, 2021.

This is an exciting time for CPA Candidates in both Missouri and Ohio who have struggled to obtain the required 150 semester hours prior to sitting for the CPA Exam. Candidates in these states now have more flexibility to study for and complete the CPA Exam while working toward completing the 150 semester hour requirement. 

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