Ohio CPA Requirements

Credit Requirements: Applicants must have at least 120 credits obtained from a four-year educational institution approved by the Board, including 24 hours in business courses and 24 hours in accounting at the undergraduate level or higher, with at least one course in each of the following:

• Financial Accounting 
• Managerial or Cost Accounting 
• Auditing 
• Taxation 

Minimum degree: Baccalaureate.

Additional Requirements: None.

Minimum Age: 18 years.

Citizenship: Applicants must be permanent residents of Ohio, be employed in the state, or have a place of business in the state. 

More Requirements: None.

Accountancy Board of Ohio

77 S High St, Suite 1820 Columbus OH 43215-6108

(614) 466 4135 

Fax: (614) 466 2628

Initial application fee: $180

Registration fee: $100

Re-examination fees: applicants must pay a registration fee of $100 and board fees for every exam section retaken. 

AUD: $238.15

FAR: $238.15

REG: $238.15

BEC: $238.15

Total: $1,232.60

All fees are non-refundable.

Ohio licensees must renew their permit to practice every three years by December 31. Licensees whose permits have expired may renew them anytime.

Ohio CPAs must complete 120 CPE hours over a three-year reporting period, with at least three hours in professional standards and ethics, to continue practicing public accountancy.

Board of Ohio or the Ohio Society of CPAs website. 

A quick guide on becoming a CPA in Ohio is here. 

Note: You can find the state’s laws and regulations on public accountancy and CPA licensing in Ohio Revised Code, Chapter 4701, Accountancy Board Law.