Expanding the pathways to licensure has direct impact on young CPAs

By Jessica Barboza, OSCPA marketing and communications intern  

Rep. Roemer (second from left) visits with young CPAs, including Thomas Iemma, CPA (second from right).

Over the past four years, The Ohio Society of CPAs’ advocacy work, in collaboration with State Representative Bill Roemer, CPA (R-Richfield), has made it more efficient for many young accounting professionals to become CPAs. 

With the signing of House Bill 238 into law in January, young accounting professionals were given two new pathways to obtain their CPA license beginning Jan. 1, 2026. For more information on the H.B. 238 pathways, click here. However, pathway expansion didn’t happen overnight, and it did not start with H.B. 238. 

House Bill 442, a bill sponsored by Roemer in 2020, became law and effective on April 12, 2021, nearly four years ago, and has had a significant impact on Ohio pathways to licensure since. H.B. 442 allowed CPA candidates to start sitting for the exam with 120 credit hours, while still needing 150 credit hours for licensure.   

“I know some individuals it has impacted in a very good way because it has enabled them to remember things as they learn them, and then that’ll give them the opportunity to apply it in the CPA exam,” Thomas Iemma, CPA, said. “And it makes it a little bit less strenuous in that regard because, as you learn things, you have the ability to sit for the exam.” 

Iemma who obtained his CPA license in January 2024, sat for the exam at 150 credit hours and passed all parts by December 2023. Despite taking the traditional route himself, Iemma said for some of his friends, it was critical to have the pathway to sit at 120 credit hours before going into full-time roles.  

“They said that was key, even if it was just one or two parts,” Iemma said. “That ability just to have that option impacted them positively. It allowed them to concentrate on finishing the CPA exam, but also at the same time progressing professionally, too, which I think, paid them dividends back in return.” 

Since the passing of H.B. 442, young professionals have had the freedom to allocate their time appropriately, allowing them to get the experience needed while sitting for the exam, Iemma said.  

“With the old way, you'd have to wait and get all the credits and then go for it,” Iemma said. “So that initial change opened up a lot of doors for people to be able to have the time to kind of work towards getting that CPA.” 

To finance and business students considering the accounting profession, Iemma said to go for it. 

“It is a very admirable career. It's very sought after. You're highly respected in the business community and just in general,” Iemma said. “And, once it is completed, it opens so many doors and opportunities, professionally and networking-wise, and people really lean on you for many things. So, I would just say remember the end goal. The end goal is: once you have the license, it just makes your career fulfilling.”