Ohio CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Ohio. See the charts below for these requirements.


Education Requirements for CPA Examination


Baccalaureate or higher degree from an accredited university.

Accounting Coursework

24 semester hours beyond principles of accounting courses to include coverage in the following subject areas: auditing with coverage of U.S. Generally Accepted Auditing Standards (GAAS); financial accounting; management or cost accounting; professional ethics and responsibilities; and taxation. *

Business Coursework

24 semester hours in business related subjects.

Total Credit Hours

120 semester hours

* Or 30 semester hours including principles of accounting courses.


Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Complete all education requirements.

Application Documents

Application documents found on the board website.


The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Ohio. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.


Education Requirements for CPA Licensure

Ethics Coursework

Must pass a professional standards and responsibilities course that emphasizes the Ohio accountancy law and Board rules.

Total Credit Hours

150 semester hours


Experience Requirements for Licensure

Minimum Work Experience

One-year of full-time accounting experience to include 2,000 hours.


Additional information can be found on the Accountancy Board of Ohio website.


Note: Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.



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