DeWine signs CPA Pathways legislation

Ohio Governor Mike DeWine signed House Bill 238 into law on Jan. 8, which includes OSCPA-backed legislation that will position Ohio as a national leader in addressing the dire CPA shortage.   

Effective in 90 days, qualified CPAs from out of state can work in Ohio. This improves existing interstate mobility laws by evaluating candidates on their individual professional status rather than what state they are licensed in. Many states are also working to adopt similar language to Ohio. 

Effective January 1, 2026, two pathways to CPA licensure will be available:  

• A master’s degree, completing the required accounting concentration of coursework, one year of experience and passing the CPA Exam
• A bachelor’s degree, completing the required accounting concentration of coursework, two years of experience and passing the CPA Exam 

The new law addresses some big challenges the profession is now facing: the shrinking population of CPAs caused by retirements and too few new licensees, and strengthening existing interstate mobility laws to protect current licensees in the future.  

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.  

Ohio has forged a new path forward and the entire profession will benefit. We expect other states will follow our lead.