01/09/2025

DeWine Signs HB 238, Offers Greater Support for the CPA Profession

The OSCPA heralded the inclusion of the language in the bill

Governor Mike DeWine recently signed House Bill 238, which included an amendment backed by the Ohio Society of CPAs (OSCPA) that ensures Ohio remains a leader for practicing CPAs across the country. The new law addresses some big challenges the CPA profession is now facing: the CPA shortage caused by retirement and too few new licensees while strengthening existing interstate mobility laws to protect current licensees in the future.

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 also are working to adopt similar language to Ohio.

Effective Jan. 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 OSCPA said in a statement that they appreciate the support of primary sponsors Rep. Sarah Fowler Arthur (R-Ashtabula) and Rep. Roy Klopfenstein (R-Haviland), as well as the advocacy of Senate Government Oversight and Reform Committee Chair Kristina Roegner (R-Hudson) who was instrumental in getting this bill across the finish line.

"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," said outgoing OSCPA President & CEO Scott Wiley, FASAE, CAE.