Ohio CPA Licensing

Ohio CPA Licensing

To become a Certified Public Accountant (CPA) in Ohio, foreign educated candidates must meet specific education, examination, and experience requirements. Below is an organized summary to help you understand these requirements.

ERES CPA Evaluation

Ohio CPA Exam Requirements

To qualify for the CPA Exam in Ohio, you must meet the following criteria:

Educational Requirements

120 Semester Units or 180 Quarter Units of College Education, must include:

  • 24 semester units (36 quarter units) in accounting-related subjects, including Financial Accounting, Cost/Managerial Accounting, Auditing, Taxation.
  • 24 semester units (36 quarter units) in business-related subjects, including Finance, management, economics, marketing, or other business-related subjects.

For students with postgraduate education:

  • 18 semester hours (27 quarter hours) of graduate-level accounting courses can substitute for the 24 undergraduate hours of accounting.
  • Business course requirements cannot be substituted, and 24 semester hours in business are still required.
Alternative Path for CPA Exam Eligibility:
  • Candidates with fewer than 120 semester hours (180 quarter hours) may sit for the CPA Exam by earning a 670 or higher on the GMAT.
  • These candidates must later demonstrate four years of accounting experience to meet licensing requirements.

Ohio CPA Licensure Requirements

To earn a CPA license in Ohio, applicants must fulfill the following requirements:

Education (150 semester units or 225 quarter units) of college education, which must include:
  • 30 semester hours (45 quarter hours) in accounting courses.
  • 24 semester hours (36 quarter hours) in business courses.
Work Experience:
  • Complete at least one year of experience performing accounting services in one or more of the following settings, Public accounting firms, Government agencies, Businesses and Academia.
Ethics Examination:
  • Complete a Board-approved course in professional standards and responsibilities (PSR) that aligns with Ohio accountancy laws and Board rules.
A Social Security Number is required but U.S. citizenship is not mandatory

Important Notice:

State Boards of Public Accountancy may change their requirements at any time. We always strive to keep our information updated but consult the respective Board for confirmation is strongly recommended.