The new law will offer two pathways to CPA licensure, starting 1 January 2026. Credit: Andrey_Popov/Shutterstock.

Ohio Governor Mike DeWine has signed House Bill 238 into law, marking a step in reforming Certified Public Accountant (CPA) licensure in the state.

The Ohio House had previously voted to concur with Senate changes on the bill, leading to its final consideration by Governor DeWine.   

The legislation, backed by The Ohio Society of CPAs (OSCPA), aims to make Ohio a “national leader” in combating the challenge of CPA shortage.  

It allows Qualified CPAs from out of state to be able to practice in Ohio, effective in 90 days from the signing, under improved interstate mobility laws. 

The new law will offer two pathways to CPA licensure, starting 1 January 2026.  

It further gives aspiring CPAs the option to either obtain a master’s degree with the required accounting concentration of coursework, one year of experience, and pass the CPA Exam. 

How well do you really know your competitors?

Access the most comprehensive Company Profiles on the market, powered by GlobalData. Save hours of research. Gain competitive edge.

Company Profile – free sample

Thank you!

Your download email will arrive shortly

Not ready to buy yet? Download a free sample

We are confident about the unique quality of our Company Profiles. However, we want you to make the most beneficial decision for your business, so we offer a free sample that you can download by submitting the below form

By GlobalData
Visit our Privacy Policy for more information about our services, how we may use, process and share your personal data, including information of your rights in respect of your personal data and how you can unsubscribe from future marketing communications. Our services are intended for corporate subscribers and you warrant that the email address submitted is your corporate email address.

They can also opt to earn a bachelor’s degree, complete the necessary coursework, accrue two years of experience, and pass the exam.  

This dual approach addresses the hurdles faced by the profession, including the declining number of CPAs due to retirements and the inadequacy of new licensees. 

The legislation also aims to strengthen existing interstate mobility laws, ensuring the protection of current licensees in the future.  

OSCPA’s press release states that: “For over a century, the Ohio Society of CPAs has stood as a steadfast advocate for excellence in the CPA profession, empowering thousands of licensees across our great state. Our latest legislative efforts are no exception.  

“The proposals tackle real challenges head-on, paving the way for a stronger, more diverse CPA workforce while safeguarding the high standards that define Ohio’s CPAs.”