New Ohio law goes into effect allowing automatic interstate mobility
Columbus, Ohio (April 10, 2025) – Today, The Ohio Society of CPAs (OSCPA) announces that qualified CPAs from out of state are now able to work in the Buckeye State. Effective 90 days after
House Bill 238 was signed by Governor Mike DeWine on Jan. 8, the change means that CPAs are now evaluated on their individual professional status rather than which state they received their license. Other states are working to adopt similar language to Ohio.
“Automatic interstate mobility essentially works like a driver’s license,” explained OSCPA President and CEO Laura Hay, CPA. “You can drive through our state without an Ohio license, but you still must follow our laws and if you don’t, you’re penalized. The same applies here – a licensed CPA in good standing can now practice here but must adhere to our strict professional standards.”
Currently four other states — Alabama, Nebraska, North Carolina, and Nevada — function under this model. As a result, a CPA with a certificate in good standing issued by any other state is recognized and allowed practice privileges in those four states and now Ohio. Given the
movement to broaden the pathways to licensure, approximately
half of all jurisdictions have indicated they are shifting to automatic mobility to ensure that CPAs from all states will have practice privileges and be under the jurisdiction of the state's Board of Accountancy (BOA).
“The realities of globalization and virtualization place greater importance on the individual's qualifications, rather than their place of licensure,” said Hay. “And the more states we have that accept this model, the more successful we will all be in addressing the national CPA shortage.”
The CPA profession is facing a retirement cliff, with the American Institute of Certified Public Accountants (AICPA) reporting that approximately 75% of today’s public accounting CPAs are expected to retire within the next 15 years. The demand for CPA services is increasing, driven by the growing complexity of tax laws, financial regulations, and business operation. Inaction will be detrimental to the economic engine in most states and lead to large repercussions to the economy and capital markets.
About OSCPA The Ohio Society of CPAs is recognized as one of the nation’s leading accounting associations, representing Ohio’s CPAs, accountants, and related business professionals who are the strategic financial advisers to Ohio’s top businesses. Driven by our values in professionalism, integrity, excellence, and diversity, OSCPA advances the interests of its members through strong advocacy and a multi-faceted continuing education program to keep CPAs prepared to meet the challenges of an increasingly complex business and regulatory environment.
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