Want to become a Certified Public Accountant (CPA) in Ohio? If so, you must first learn about the CPA Exam and license requirements in Ohio to find out if you are eligible. This guide will get you started with a look at the CPA requirements, application process, and everything else you need to know about becoming a CPA in Ohio.
Ohio CPA Requirements
Those who want to obtain a CPA license in Ohio must meet a number of specific requirements.
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | *Varies depending on pathway; see below |
| Pass the Exam | Score at least 75 in each section to pass. |
| Work Experience | *1-2 years of work experience (depending on education) |
| Ethics Exam Requirements | Professional Standards and Responsibilities course |
| International CPA Examination Program | Yes, is a participant |
*Legislative Update: HB238 (Effective Jan. 1, 2026)
Effective Jan. 1, 2026, Ohio began offering an alternative pathway to licensure, requiring only a bachelor’s degree and 2 years of experience.
Educational Requirements
To sit for the CPA Exam, candidates must meet 1 of the following educational requirements:
- A bachelor’s degree with a concentration in accounting (at least 30 semester hours in accounting, and 24 in business courses, other than accounting)
- Obtain a master’s degree with a concentration in accounting (at least 30 semester hours in accounting, and 24 in business courses, other than accounting)
Or,
Work Experience Requirements
To obtain CPA licensure in Ohio, candidates must meet certain experience requirements. Please note that your work experience must be verified by a CPA, and can be earned through roles in public accounting, business, academia, or government (internship experience also counts). A year of experience equates to 2,000 hours. The total amount of required experience can be completed in either of the 2 ways below:
- 1 year of work experience is required if you’ve earned a master’s degree with an accounting concentration
- 2 years of work experience is required if you’ve earned a bachelor’s degree with an accounting concentration
Or,
Ethical Exam Requirements
The Accountancy Board of Ohio offers a basic Professional Standards and Responsibilities (PSR) course. To apply for your CPA license, you must earn at least 3 credits in the PSR. This training is available throughout the year at several sites across the state. In addition to passing the ethics course, candidates must pass a criminal background check.
Ohio CPA Exam & Licensing: Cost and Fees
The Ohio CPA Exam education evaluation application fee is $96, followed by an exam application fee of $101 and a per-section application fee of $262.64.
| Ohio CPA Exam Fees | |
|---|---|
| Education Evaluation Application Fee | $96 |
| Exam Application Fee | $101 |
| Auditing and Attestation (AUD) | $262.64 |
| Financial Accounting and Reporting (FAR) | $262.64 |
| Regulation (REG) | $262.64 |
| ISC/BAR/TCP | $262.64 |
| Total: | $1,247.65 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
The initial application for CPA licensure costs around $100. When you apply for your license, you must include the following documents with your application:
- Criminal Background Check
- Record of Experience Form
- Statement of Verifying CPA
- PSR Course Results
| Ohio CPA License Fees | |
|---|---|
| CPA Certificate Application Fee | $100 |
| 3-Year Ohio Permit Fee | $180 |
| 2-Year Ohio Permit Fee (Only for Newly Licensed CPAs or Return to Good Standing) | $120 |
| 1-Year Ohio Permit Fee (Only for Return to Good Standing) | $60 |
Once the Accountancy Board of Ohio receives and approves your application, it will send you a certification letter. This certification letter will also provide information on how to submit your continuing professional education (CPE).
License Renewal Requirements
CPA licenses in Ohio must be renewed every 3 years. The cycle begins in early October and concludes Dec. 31 every 3 years.
Continuing Education Requirements
You must earn at least 120 hours of CPE credits during the 3 years prior to your license expiration date. If you are a new license applicant, you must complete 20 hours of CPE each of the 2 years prior to your license application.
Ohio CPA Exam: Exam Dates, Score Release, and Scheduling
The application and initial license process for CPAs in Ohio are handled by CPA Examination Services (CPAES), a subsidiary of the National Association of State Boards of Accountancy (NASBA). Before applying for the exam, candidates who are seeking CPA licensure in Ohio must learn about the exam and target score release dates.
Exam Dates & Score Release
The American Institute of Certified Public Accountants (AICPA®) announces the target CPA Exam score release. Typically, the scores are released within 48 hours of the target release date.
Exam Section Scheduling
The application and scheduling procedures for the CPA Exam are outlined below:
You will need an Okta account to start the Ohio CPA Exam application process. It will give you access to the CPA portal application dashboard. There are 2 provisions, 1 for new candidates and the other for existing candidates. You can choose accordingly. You will apply for your exam, get your Notice to Schedule (NTS), and make all the payments through this portal.
Once you have access to the portal, you can start the education evaluation process. This process checks if you are eligible to take the CPA Exam in Ohio. Ensure that all your educational transcripts are sent directly to CPAES from your institutions. Once the evaluation is complete, the homepage of your portal will display your evaluation status as eligible. In addition, if you have completed your education outside the United States, you can choose any of the following services to get the evaluation done.
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES)
You are ready to apply for the exam section once you get your eligibility confirmation. By paying the exam application fee and the exam section fee, an NTS will be issued in your name after the application process is completed. Please note that you can only apply for 1 section per application. You will also get a Candidate Exam Section ID (CES ID). Furthermore, you will receive 1 NTS for each section after the application process is complete.
You can schedule your exam through the Prometric website. You will need the NTS number and CES ID to schedule your exam. We suggest that you do a quick internet search for the nearest examination center. You will be able to view the status of your exam section through the CPA portal and check your score once it is released.
To pass the CPA Exam, you must score 75 or higher in each section. Additionally, you have only 30 months to complete all the exam sections.
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CPA Exam Scheduling & Registration
Not sure how to schedule your CPA Examination? Here is the CPA Exam Scheduling and Registration Handbook.
Are you curious about your odds of passing the CPA Exam? Examine the most recent pass rates to gain insight.
Curious about how the CPA Exam is graded? Learn the technique for scoring and grading here.
