Ohio welcomes out-of-state CPAs after law change

Ohio's new law providing an alternative path to a CPA license has taken effect after 90 days and the Ohio Society of CPAs is pointing out another provision of the law, enabling out-of-state CPAs to practice in the Buckeye State.

Ohio Gov. Mike DeWine signed House Bill 238 in January, enabling qualified CPAs from other states to work in Ohio. The OSCPA noted that other states are working to adopt similar language to Ohio. 

"Automatic interstate mobility essentially works like a driver's license," said OSCPA president and CEO Laura Hay in a statement Thursday. "You can drive through our state without an Ohio license, but you still must follow our laws and if you don't, you're penalized. The same applies here — a licensed CPA in good standing can now practice here but must adhere to our strict professional standards."

Four other states — Alabama, Nebraska, North Carolina and Nevada — currently function under this model. That means a CPA with a certificate in good standing issued by any other state is recognized and allowed practice privileges in those four states as well as Ohio. A number of states like Ohio are also taking steps to provide alternative pathways to CPA licensure aside from the traditional 150 credit hours. In addition, approximately half of all jurisdictions have indicated they are shifting to automatic mobility to ensure that CPAs from all states will have practice privileges and be under the jurisdiction of the state's board of accountancy.  

"The realities of globalization and virtualization place greater importance on the individual's qualifications, rather than their place of licensure," Hay stated. "And the more states we have that accept this model, the more successful we will all be in addressing the national CPA shortage."

State CPA societies as well as the American Institute of CPAs and the National Association of State Boards of Accountancy have been working on ways to make the CPA license more accessible to expand the pipeline of young accountants coming into the profession and relieve the shortage.