Certificate of Certified Public Accountant. Applicants who have passed the Uniform CPA Examination and have never been licensed to practice public accounting in any jurisdiction may apply for an Initial License in Ohio.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Certificate of Certified Public Accountant. An applicant having a valid unrevoked license to practice as a CPA from any jurisdiction and planning to relocate to Ohio must apply for a Reciprocal License.

Foreign Applicants who hold the credentials from the following organizations may take the International Qualifications Examination (IQEX) in lieu of taking the CPA exam and can apply under the Ohio Certificate Application by Substantial Equivalency:

Australia: Institute of Chartered Accountants in Australia or CPA Australia

Canada: Canadian Institute of Chartered Accountants (CPAC)

Hong Kong: Hong Kong Institute of Chartered Accountants

Ireland: Institute of Chartered Accountants of Ireland

Mexico: Instituto Mexicano de Contadores Publicos

New Zealand: New Zealand Institute of Chartered Accountants

Scotland: Institute of Chartered Accountants of Scotland (ICAS)

South Africa: South African Institute of Chartered Accountants

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

For additional information, please also review the Board's website and Ohio Admin. Code § 4701-07-02, Section 4701.14 (I)(1), and Section 4701.15.

Practice Privilege

An individual whose residence AND principal place of business are not in Ohio and who holds a valid foreign certificate as a certified public accountant shall be presumed to have qualifications substantially equivalent to Ohio's CPA requirements and shall have all of the privileges of a holder of a CPA certificate and an Ohio permit without the need to obtain a CPA certificate and an Ohio permit if the Accountancy Board of Ohio has found that the CPA requirements of the state that issued the individual's foreign certificate are substantially equivalent to Ohio's CPA requirements. Click here to see a list of states deemed to be substantially equivalent by the Accountancy Board of Ohio.

Please Note: All of the states that do not have a 150-hour basic requirement will be considered substantially equivalent for applicants licensed in those states through December 31, 2011. Ohio will accept CPAs from these states if the individual has the requirement listed under the heading "Credential Required" in Ohio's state list. For states designated as "two-tier," only those CPAs holding an active license or permit are considered substantially equivalent.

Incidental Practice Exception: A certified public accountant or a registered public accountant of another state, or any accountant who holds a certificate, degree, or license in a foreign country, constituting a recognized qualification for the practice of public accounting in such country, shall not be prohibited from temporarily practicing in Ohio on professional business incident to his regular practice outside the state; provided, that such temporary practice is conducted in conformity with the regulations and rules of professional conduct promulgated by the Accountancy Board of Ohio.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Permit. Any firm or office located in Ohio and thereof established or maintained for the practice of public accounting must register with the Ohio State Board.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Retire/Surrender: Any individual CPA licensed in Ohio who no longer wishes to hold said license/permit to practice may voluntarily retire/surrender their CPA license to the Ohio Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.