The Ohio Society of CPAs (OSCPA) has announced that certified public accountants (CPAs) from other states will now be able work in Ohio.
The development, effective 90 days after Governor Mike DeWine signed House Bill 238 on 8 January 2025, evaluates CPAs based on their professional status rather than their state of licensure.
Ohio joins Alabama, Nebraska, North Carolina, and Nevada in adopting this model, recognising CPAs with certificates in “good standing” from any state and granting them practice privileges.
OSCPA president and CEO Laura Hay said: “Automatic interstate mobility essentially works like a driver’s licence. You can drive through our state without an Ohio licence, but you still must follow our laws and if you do not, you are penalised. The same applies here – a licenced CPA in good standing can now practice here but must adhere to our strict professional standards.”
This move aligns with a broader trend to enhance licensure mobility, with about half of all jurisdictions indicating a shift towards automatic mobility.
OSCPA said the CPA profession is facing a “retirement cliff”, as the American Institute of Certified Public Accountants (AICPA) reports that approximately 75% of current public accounting CPAs are expected to retire within the next 15 years.
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Hay added: “The realities of globalisation and virtualisation place greater importance on the individual’s qualifications, rather than their place of licensure. And the more states we have that accept this model, the more successful we will all be in addressing the national CPA shortage.”
Other US states are also exploring new pathways for CPA licensure.
Earlier in April 2025, Iowa introduced legislation allowing candidates to become licenced with a bachelor’s degree, two years of accounting experience, and passing the CPA exam.
In February 2025, Virginia’s House and Senate unanimously passed legislation to introduce a new pathway to CPA licensure, further indicating a nationwide effort to address the evolving needs of the CPA profession.
