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Interstate Practice ("Mobility")

This page contains the requirements for CPAs from other states who wish to practice public accounting in Ohio. Ohio has unrestricted mobility for any CPA from another state who has an active license to practice public accounting in that state.  There are no fees or temporary licenses for out-of-state CPAs.

In Ohio, mobility accrues to individual CPAs only.  CPA firms located outside Ohio may practice public accounting on an incidental/temporary basis without obtaining an Ohio firm registration.  Ohio does not register public accounting firms based in another state.  Public accounting firms in other states that open an Ohio office do need to register as Ohio public accounting firms.

Persons who wish to open an office in Ohio should consult the section to the left entitled Opening an Ohio Office.

Persons who wish to practice in Ohio on an incidental or temporary basis should consult the section to the left entitled Temporary Practice.  Ohio CPAs who wish to practice public accounting in other states may wish to consult the CPA Mobility website link for general information.  As always, the final authority on any other state's accountancy law or Board rules is the relevant state accountancy board.