Revisions to CPA Licensing Requirements
The system to become a CPA, Certified Public Accountant, is beginning to adapt to recent developments over the last two decades. Credit mandates to sit for the CPA exam are starting to change, but why? Let’s take a look at Ohio.
There are some significant changes happening nationwide in respect to how you can become a CPA, which may impact many aspiring accountants and the difference between licensed and unlicensed professionals in the industry. Traditionally, individuals were required to accumulate 150 credits to qualify for licensure. This typically involved obtaining a bachelor’s degree, which accounts for 120 of those credits, in addition to completing a master’s degree that contributes the remaining 30 points necessary for taking the examination to obtain the license.
Ohio specifically, has taken a different approach to how Ohioans can obtain a CPA within the state, providing another pathway to licensure. Let’s take a quick look on the recently signed House Bill 238 that will go into effect early 2026. On page 58 of the bill changes to Sec. 4701.06 are noted in detail. In summary, before this change, in order to be a CPA in Ohio the professional required the following:
Be at least 18 years old.
Complete 150 semester hours of education, including a concentration in accounting and related business courses.
Gain one year of relevant experience in public accounting, government, business, or academia.
Pass a board-approved examination
Now, with the revisions in House Bill 238, steps 2 and 3 change just a bit. Originally, the 150 credit hour requirement meant that those with bachelor’s degrees have to obtain an additional 30 credit hours in order to take the exam. With this new revision, professionals with just a bachelor’s degree, or 120 credits, have the option to instead present two years of professional experience in order to obtain a CPA license.
This significant change makes the profession a bit more accessible to individuals looking to pursue a career in public accounting. Master’s degree programs can cost anywhere from $10,000-$35,000 with each semester costing around $5,000 for online and in-person programs. For example, SUNY Polytechnic Graduate Tuition costs $5,655 for NY residents and $6,785 for non-residents as of 04/04/2025. With removing the 150 credit mandate, Ohio has potentially reduced the cost to some professionals who choose to pursue this profession. In short, removing the 150 credit mandate makes this career path more obtainable. However, professionals still need to obtain an accounting-focused bachelor’s degree, at least in Ohio.
This blog is for educational purposes only. Mikaesbooks is not a tax advisor or legal professional. Seek an Enrolled Agent, EA or a Certified Public Accountant, CPA, or other tax professional for more information.
