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Accounting educators learn more about Ohio’s new pathways to CPA
Written on Feb 6, 2025
Ohio’s accounting educators had the opportunity to hear an overview of Ohio’s new pathways legislation and ask questions during a forum with OSCPA President & CEO Laura Hay, CPA, CAE.
Hay walked nearly 50 educators from Ohio colleges and universities through the legislation, H.B. 238, signed into law Jan. 8 by Ohio Governor Mike DeWine.
Nine other states are set to follow Ohio’s example and have introduced legislation and more than 35 are in the process as of Feb. 5. The additional states are following a similar model, and Ohio was the first state to have a law signed.
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.
“Just like we had students rushing to take a part of the exam in 1999 before the 150-hour requirement went into effect, we may see candidates electing to sit or not sit depending on whether the 150 credits or the years of experience are their main concern,” Hay said. “Career coaching will be key as students consider which path they should follow.”
Under the law currently in place, candidates can sit for the exam with 120 credits, but Hay said educators may want to advise those students who already have 150 credits to at least sit for one part of the exam in 2025. “For students who don’t want to pay for the extra 30 hours, you may want to advise those students not to take any parts of the exam through 2025,” Hay said. “But then they will need two years of experience.”
Frequently Asked Questions
Do I need to complete 150 hours?
This depends on when you are able and prepared to start sitting for the exam. An important point: candidates in Ohio still need 24 credits of accounting education to sit for the exam, and then an additional 6 accounting credits to earn their license.
Which path does OSCPA recommend?
OSCPA isn’t recommending one path or the other because the goal is providing candidates with maximum flexibility while retaining the rigor of the credential. “It allows students to personalize their academic journey,” Hay said. “The market will ultimately decide which model works best.”
Which path will employers prefer?
Thus far, firms have not indicated a preference or said that there will be a financial differential. A master’s path may provide opportunities for specialization with differential compensation.
Does the degree need to be a bachelor’s or master’s in accounting?
This is unchanged. It doesn’t need to be a bachelor’s or master’s degree in accounting, but candidates need 30 accounting credits for licensure.
How do candidates earn their one to two years of experience?
This remains unchanged: individuals can work in public accounting, industry, government, academia, etc. A licensed CPA will still need to sign off on the experience.
What defines sitting for the exam?
You must show up and sit for the section.
Participants discussed academic counseling to students as they navigate options during a period of time while many state laws are in transition.
Workforce Update
Hay wrapped up the forum by providing a workforce update. “Regulatory changes alone aren’t enough to affect supply,” she said. “The CPA profession also needs to change the way it tells its story. This is where our work in advocacy and talent is coming together to address the pressing issues the profession is facing.”
OSCPA workforce initiatives include:
The Look Beyond campaign to reframe the narrative about the possibilities in becoming a CPA. The campaign uses authentic stories from real professionals to highlight the influence CPAs have in driving innovation, shaping businesses and supporting communities. This effort was driven by the collaborative efforts of The Ohio CPA Foundation, the Accountancy Board of Ohio’s Education Assistance Fund, and the Ohio Accounting Talent Coalition of Ohio employers launched last year.
Workforce Development Coalition Spring Partnership Event on May 14, 2025.
Curriculum development. Curriculum elements for K-12 classrooms have been designed to change the story about careers in accounting.
The Ohio High School Forensic Accounting Challenge
Destination Ohio CPA Program, a cohort-based model for CPA exam review.