Ohio’s New Pathways to CPA

The pathways changes effective Jan. 1, 2026, are: 

• Path 1: A bachelor’s degree, completing the required accounting concentration of coursework, two years of experience, and passing the CPA Exam. 

• Path 2: A master’s degree, completing the required accounting concentration of coursework, one year of experience, and passing the CPA Exam. 

Requirements will be based upon the law in effect at the time the candidate sits for their first part of the exam. Accordingly: 

• Candidates who sit prior to Jan. 1, 2026, will need 150 credits plus one year of experience to be licensed. 

• Those who began sitting for sections and are between 120 and 150 credit hours will need to complete 150 credits plus one year of experience to be licensed. Hay said this is the gap that will likely lead to confusion because candidates will need to finish 150 credits. 

• Those who have earned 150 credits and sit after Jan. 1, 2026, will need two years of experience to be licensed. Hay said the OSCPA looked into ways to grandfather these candidates, but the Accountancy Board of Ohio confirmed that grandfathering to 150 plus 1 would affect substantial equivalency/mobility in states that adopt bachelor’s + 2 or master’s + 1 as currently proposed or already introduced.

• GMAT-qualified candidates will need four years of experience and must sit prior to Jan. 1, 2026, to qualify for licensure under that pathway before this option is eliminated. 

Educators’ questions centered around the different options for taking the exam and the impact to certain groups of students:  

• Candidates who sat at 120 prior to Jan. 1, 2026, will need to complete the 150 but will only need one year of experience. 

• Candidates who have earned 150 credits but who don’t sit until after Jan. 1, 2026, will need two years of experience. 

Frequently Asked Questions listed in Accounting educators learn more about Ohio’s new pathways to CPA