OSCPA-backed legislation is currently pending before the Ohio Legislature that seeks to address the challenges the CPA profession is now facing: the shrinking population of CPAs caused by retiring Boomer and too few new licensees, and strengthening existing interstate mobility laws to protect current licensees in the future. 

The legislation was voted out of both the Ohio Senate Government Oversight Committee and the full Ohio Senate on December 11 and now goes to the Ohio House for consideration. 

Two primary solutions are being proposed: 

1. Removing Unnecessary Barriers 

• Automatic mobility updates: Our proposal ensures qualified CPAs from out-of-state can work in Ohio seamlessly. This approach provides businesses continued access to top-tier talent while maintaining essential guardrails to protect current licensees and the public.  The legislation improves existing interstate mobility laws by evaluating candidates on their individual professional status rather than what state they are licensed in.  This is necessary as numerous states besides Ohio are currently working to enact additional education pathways, and a third-party national association has indicated it could – upon their decision – change their “substantial equivalency” status to restrict all licensed CPAs from a state adding a second educational pathway from continued interstate practice.  As written, as long as an out-of-state CPA is licensed in good standing, has at least a bachelor’s degree, an accounting concentration and passed the CPA Exam, they are welcome to come into Ohio to provide occasional services to Ohio clients without notification or fees. Dozens of other states also are working to adopt similar language. 

The call for automatic mobility is growing louder, with leading national firms recognizing its positive impact. As highlighted in a recent CFO Dive article, this initiative could open doors for CPAs nationwide, enhancing their careers and strengthening the profession. 

2. Modernizing Educational Pathways  

• Antiquated requirements are discouraging many promising candidates, especially from underrepresented groups, from pursuing a CPA license. By introducing an alternative pathway to licensure that replaces a year of college education with a second year of experience, we aim to attract more talent while upholding the integrity of our profession.   If passed, starting January 1, 2026, Ohio candidates will have two different options for licensure: 

1. A master’s degree, completing the required accounting concentration of coursework, one year of experience and passing the CPA Exam 

2. A bachelor’s degree, completing the required accounting concentration of coursework, two years of experience and passing the CPA Exam 

Be sure to watch OSCPA news for future developments on this important issue.