Ohio is the first state to end the 150-hour rule for CPA licensure
The 150-hour rule is dead in Ohio!
Effective Jan 1, 2026, you can get your CPA license with a bachelor's degree and two years of experience. No fifth year is required.
Two pathways to CPA licensure will be available in Ohio:
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 bill also improves mobility for out-of-state CPAs.
Effective in 90 days, qualified CPAs from out of state can work in Ohio without obtaining an Ohio certificate and permit, if they meet these requirements:
Hold a CPA license in good standing in their home state
Have at least a bachelor’s degree
Have completed an accounting concentration
Have passed the CPA Exam
This change was introduced by House Bill 238, signed in to law by Gov. Mike DeWine on January 8.