Ohio Governor Mike DeWine signed into law a bill that provides more flexibility for obtaining a CPA license in the Buckeye State, effectively eliminating the 150-hour requirement.
House Bill 238, signed into law on Jan. 8, includes legislation backed by the Ohio Society of CPAs that will position Ohio as a leader in addressing the CPA shortage.
Effective in 90 days, qualified CPAs from out of state will be able to work in Ohio. The law affects existing interstate mobility laws by evaluating candidates on their individual professional status rather than what state they are licensed in. Other states are working to adopt similar language to Ohio.
Effective Jan. 1, 2026, two pathways to CPA licensure will be available, according to the Ohio Society of CPAs:
- A master's degree, completing the required accounting concentration of coursework, one year of experience, and passing the CPA Exam;
- A bachelor's degree, completing the required accounting concentration of coursework, two years of experience, and passing the CPA Exam.
The new law addresses some of the major challenges being faced in the profession as the population of CPAs continues to shrink due to retirement and too few new licensees, while strengthening existing interstate mobility laws to protect current licensees in the future.
"For over a century, the Ohio Society of CPAs has stood as a steadfast advocate for excellence in the CPA profession, empowering thousands of licensees across our great state," said the OSCPA in a
States like Ohio have been working on ways to ease the path to becoming a CPA.
"It's exciting to see Ohio take the first step in streamlining the CPA licensure process," said Blake Oliver, a CPA in Arizona and founder of Earmark CPE. "This change will encourage more accounting and business students to become CPAs by reducing the time and cost associated with obtaining initial licensure, all without compromising standards. Additionally, it could promote greater diversity within the profession. A study by MIT Sloan found that the 150-hour requirement for licensure led to a 14% decline in the number of new CPAs, including a 26% reduction in the number of minority candidates. It's not just about changing the requirement from 150 semester hours to 120 semester hours. By eliminating references to credit hours and transcripts, Ohio is paving the way for bachelor's degrees that can be completed in three years. Additionally, I'm pleased to see Ohio implement automatic mobility provisions. These allow qualified CPAs from other states to serve clients in Ohio without the need to first obtain an Ohio certificate and permit. I hope that other states will follow Ohio's example in 2025."
