Ohio CPA Requirements (2026): Exam and License
Ohio exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
30 UG / 18 grad
Ohio’s education rule uses 30 undergraduate or 18 graduate accounting credits and 24 business credits, with qualifying program alternatives. The statute also permits conditional early examination under its stated conditions.
Check exam entryCheckpoint 2
Can I obtain the license?
Ohio’s current statute, effective January 1, 2026, distinguishes bachelor’s/two-year from master’s-or-higher/one-year licensing paths.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Ohio CPA Exam eligibility
Ohio’s education rule uses 30 undergraduate or 18 graduate accounting credits and 24 business credits, with qualifying program alternatives. The statute also permits conditional early examination under its stated conditions.
- Classify the degree and undergraduate/graduate course option before calculating the concentration.
- Conditional examination may be available within the statutory 180-day framework; completion and documentation conditions still apply.
Map your transcript
Ohio accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Base undergraduate accounting option | 30 credits | 24 credits | Qualifying degree and specified subjects |
| Graduate accounting option | 18 credits | 24 credits | Qualifying graduate/program alternatives have specific conditions |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Ohio CPA license pathways
Ohio’s current statute, effective January 1, 2026, distinguishes bachelor’s/two-year from master’s-or-higher/one-year licensing paths.
| Route / availability | Education | Experience |
|---|---|---|
| Bachelor’s route | Qualifying bachelor’s degree and concentration | 2 years |
| Master’s or higher route | Qualifying master’s or higher degree | 1 year |
- A bachelor’s degree with 150 credits does not create a separate one-year path under this two-path framework.
- Ethics and certificate requirements remain separate from the degree-and-experience summary.
Dates that affect your decision
Planning for Ohio CPA requirements in 2027
Ohio’s two-path structure is the relevant starting point for 2027 planning, with degree classification and concentration checked together.
January 1, 2026
EffectiveTwo-path statutory framework
Use bachelor’s/two-year and master’s-or-higher/one-year combinations rather than importing another state’s three-path model.
Worked planning example
150 credits without a master’s degree
Illustrative candidate scenario, not an eligibility determination.
Starting point
You hold a bachelor’s degree with 150 total credits and expect only one year of experience to be necessary.
What the rules mean
Ohio’s statute distinguishes the degree level. The extra-credit total alone does not create a one-year bachelor’s path.
Next action
Confirm the applicable two-year route or qualifying advanced-degree option before choosing further education.
From education to an appointment
How to apply and prepare in Ohio
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this Ohio guide exists
Help an Ohio candidate choose the correct course or graduate-degree education lane, then use the completed or 180-day CPAES path without mixing in later certificate requirements.
Purpose evidence
NASBA CPAES Ohio eligibility, application, and feesOhio Administrative Code Rule 4701-3-03The candidate leaves with an exact base-course or graduate-equivalency decision, a current CPAES application sequence, and the correct Ohio source destinations.
Official evidence for this route
NASBA CPAES Ohio eligibility, application, and feesOhio Administrative Code Rule 4701-3-03Ohio Administrative Code Chapter 4701-5What to have ready
Transcript mapped to the applicable Ohio base, graduate-accounting, or graduate-business education lane
Registrar certificate and expected completion timing when using the 180-day enrollment branch
Official transcripts and any required international education evaluation
CPAES application, selected sections, and NTS deadline when issued
- 1
Classify the degree and transcript under the base 30-plus-24 lane or one of Ohio's graduate-credit and graduate-degree equivalents.
- 2
Use CPA Portal for the Eligibility Evaluation, then submit one Exam Section Application and schedule within the NTS window.
- 3
Prepare with CPAPass only after the official eligibility path is mapped, and return to Ohio for the separate certificate decision.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: NASBA CPA Examination Services for Ohio. CPAES receives the Ohio Eligibility Evaluation, education records, and later one-section applications through the CPA Portal.
- 1
Choose the education status
Confirm which current course or graduate-degree lane is complete, or document that all remaining degree and course requirements will be completed within 180 days.
- 2
Submit the Eligibility Evaluation
Create a CPA Portal account as a New Candidate, pay the $96 evaluation fee, and send official education records to CPAES.
- 3
Wait for a complete-file decision
Use the stated 2-4 week processing expectation only after all required documents have arrived.
- 4
Apply for one exam section
After eligibility, submit one Exam Section Application and pay the current $101 application and $268.59 examination fees.
- 5
Use the NTS and track credit
Schedule with Prometric within the six-month NTS period and track 30 months from release of the first passing score.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: The degree and either the base 30-plus-24 course lane or a documented graduate-credit or graduate-degree equivalency are complete.
Do: Submit the CPAES Eligibility Evaluation with final official records, then wait for eligibility before applying for one section.
Then verify: Confirm the section application and NTS deadlines in CPA Portal before scheduling.
Plan Y
If: The degree or course requirements are incomplete but will be finished within 180 days.
Do: Use the official Certificate of Enrollment. If completion is outside 180 days, wait and close the documented gap before applying.
Then verify: Replace pending records with final official transcripts when CPAES requires them.
Keep every owner in its lane
Who decides each part of the Ohio candidate journey
NASBA CPA Examination Services
Ohio eligibility evaluation and exam section applications
Not responsible for: CPAES processes the application but does not issue an Ohio CPA certificate.
NASBA and the CPA Portal
Candidate account, NTS, fees, and score notices
Not responsible for: A portal eligibility result does not replace Ohio's separate certificate requirements.
Prometric
CPA Exam appointment inventory and scheduling
Not responsible for: The candidate must use a valid NTS to reserve an available appointment.
Accountancy Board of Ohio licensing process
Post-exam certificate education, age, experience, and issuance
Not responsible for: Passing the CPA Exam does not itself issue an Ohio CPA certificate.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
Ohio CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $101.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Ohio CPA Exam requirements in 2026?
- Ohio’s education rule uses 30 undergraduate or 18 graduate accounting credits and 24 business credits, with qualifying program alternatives. The statute also permits conditional early examination under its stated conditions. Classify the degree and undergraduate/graduate course option before calculating the concentration. Conditional examination may be available within the statutory 180-day framework; completion and documentation conditions still apply.
- Does Ohio require 150 hours for CPA licensure in 2026?
- Ohio’s current statute, effective January 1, 2026, distinguishes bachelor’s/two-year from master’s-or-higher/one-year licensing paths. Bachelor’s route: Qualifying bachelor’s degree and concentration; 2 years. Master’s or higher route: Qualifying master’s or higher degree; 1 year.
- How should I plan for Ohio CPA requirements in 2027?
- Ohio’s two-path structure is the relevant starting point for 2027 planning, with degree classification and concentration checked together.
- Are Ohio exam eligibility and licensing the same?
- They are separate checkpoints. Ohio’s statute distinguishes the degree level. The extra-credit total alone does not create a one-year bachelor’s path. Confirm the applicable two-year route or qualifying advanced-degree option before choosing further education.
- What should I confirm before applying in Ohio?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my Ohio license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Ohio requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.