
Preparing for the CPA
CPA Pathways and Exam Eligibility
The CPA licensure process varies by state, but Ohio offers multiple pathways to meet the experience requirement after completing the CPA Exam.
Ohio CPA Pathways
According to the Ohio State Board of Accountancy/NASBA eligibility requirements, candidates may qualify for CPA licensure through one of two pathways:
- A bachelor’s degree and two years of professional experience
- 150 semester hours of college credit and one year of professional experience
A graduate degree is not required for either pathway.
CPA Exam Eligibility in Ohio
Ohio requires candidates sitting for the CPA Exam to have earned 150 semester hours of academic credit. Bluffton requires a minimum of 124 hours for graduation. Options for earning the additional credit hours include adding a second major, internships or graduate studies.
How does Bluffton compare?
Bluffton participates in the ETS Major Field Test to measure students’ subject knowledge and ability to apply facts, concepts, theories and analytical methods in the semester before graduation.
Over the past 10 years, Bluffton students have averaged above the 80th percentile in the accounting content subgroup. Bluffton accounting students scored above the 90th percentile in 2013, 2021 and 2022.
The CPA Exam is issued nationally by the American Institute of CPAs (AICPA). While the exam is developed and administered through the AICPA, each state establishes its own licensing requirements for Certified Public Accountants.
Important note
A candidate does not need to earn a master’s degree to sit for the CPA Exam. In fact, more than 70 percent of CPA Exam candidates hold only a bachelor’s degree.
Ways to Earn 150 Semester Hours
There are several ways to earn the 150 semester hours required to sit for the CPA Exam in Ohio:
- Take post-secondary and/or dual enrollment courses while in high school. This can be an economical way to earn additional college credit early and begin working toward the 150-hour requirement.
- Add another major and/or minor at Bluffton. Many accounting majors also major in business
administration. Students may also choose majors or minors such as:
- Economics
- Information technology
- Marketing
- Another area outside the business studies division
- Gain professional experience through internships. Students can earn up to 12 credit hours while working in an accounting setting.
- Take summer and/or online courses. (Note: 24 of the final 30 hours must be completed at Bluffton.)
- Continue on to graduate school after earning a bachelor’s degree by pursuing a Master of Accountancy (MAcc) or Master of Business Administration (MBA). Many Bluffton graduates pursuing graduate study have received full or near-full scholarships to programs such as Bowling Green State University and The Ohio State University.
Since every student’s academic path is unique, Bluffton’s accounting program offers the flexibility to customize a plan that works for individual goals and timelines.
Want to learn more? Contact the admissions office to discuss your pathway toward CPA eligibility.
Helpful links regarding the CPA Examination:
American Institute of CPAs
State CPA requirements