CPA exam and license requirements in Ohio

Ohio requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Accountancy Board of Ohio. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

PSR ethics course

How many credit hours do you need to sit for the CPA exam in Ohio?

Ohio requires 120 semester credit hours to sit for the CPA exam. Candidates in Ohio sit under the rules of the Accountancy Board of Ohio.

How many credit hours do you need for a CPA license in Ohio?

Ohio requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Ohio?

The CPA exam in Ohio costs $262.64 per section, a $101 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Ohio board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Ohio?

Ohio gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Ohio require a CPA ethics exam?

Ohio: Complete a Board-approved Professional Standards and Responsibilities (PSR) course on Ohio accountancy law and Board rules within one year before applying (no national AICPA ethics exam); first-time licensees must take the Ohio-specific PSR.

What work experience is required for a CPA license in Ohio?

Ohio requires two years of qualifying accounting experience for the 120-hour (bachelor's) pathway, or one year for the 150-hour (master's) pathway, verified by a CPA.

Who regulates CPAs in Ohio?

CPAs in Ohio are regulated by the Accountancy Board of Ohio. Its published requirements are at https://acc.ohio.gov.

Recent changes and notes for Ohio

• House Bill 238 (effective Jan 1, 2026) made Ohio the first state to allow licensure without 150 hours: bachelor's (120) + 2 years experience, or master's/150 + 1 year; anyone who sat for a section on or before Dec 31, 2025 stays on the 150-hour rule.
• 120 hours (30 accounting + 24 business) to sit; BCI and FBI criminal-background checks required for licensure.
• Via NASBA CPA Examination Services: education evaluation fee $96, exam application fee $101; 30-month exam credit window.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://acc.ohio.gov/becoming-licensed/requirements. Requirements change; confirm with the Accountancy Board of Ohio before applying.