CPA / Accounting License from Kentucky to Ohio: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Accountancy Board of Ohio ↗
Yes — Ohio recognizes CPA licenses from all states, including Kentucky. Apply to the Accountancy Board of Ohio for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Ohio recognizes substantial equivalency, so your Kentucky CPA license clears the bar on its own — the Accountancy Board of Ohio cares that you are a CPA in good standing, not that your license came from Kentucky. What remains is Ohio-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Ohio ethics or rules-of-conduct exam. Do the mobility math first, though — if Ohio is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Kentucky → Ohio
| Kentucky (current) | Ohio (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 (reciprocal license application fee (check or money order)) | $100 (reciprocity application fee (RC 4701.06); a triennial Ohio permit fee (set by the board, up to $150) and the BCI/FBI records-check vendor fee are paid separately) |
| Processing time | no published turnaround; applications are approved at the Board's next scheduled meeting and must be received at least one week beforehand | The Accountancy Board of Ohio does not publish a processing time; issuance cannot be finalized until the criminal records check clears |
| Licensing authority | Kentucky State Board of Accountancy | Accountancy Board of Ohio |
The destination column is what you must satisfy — Ohio sets the rules for this move.
Step by step
- Confirm Ohio's current requirements on the Accountancy Board of Ohio website (linked below) — rules change.
- Submit the endorsement application to the Accountancy Board of Ohio (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a valid, unrevoked CPA certificate from another US state whose requirements are substantially equivalent (all 55 US jurisdictions are substantially equivalent).
- Complete a board-approved professional standards and responsibilities (PSR) course emphasizing Ohio accountancy law within the 12 months before application.
- Fingerprint-based Ohio BCI and FBI criminal records check (RC 4701.08).
- Obtain a triennial Ohio permit to practice if your principal place of business is in Ohio.
- Pay the fees ($100 (reciprocity application fee (RC 4701.06); a triennial Ohio permit fee (set by the board, up to $150) and the BCI/FBI records-check vendor fee are paid separately)) and allow The Accountancy Board of Ohio does not publish a processing time; issuance cannot be finalized until the criminal records check clears.
Official links
Related guides
Frequently asked questions
Does Ohio accept a Kentucky CPA license?
Yes — Ohio recognizes CPA licenses from all states, including Kentucky. Apply to the Accountancy Board of Ohio for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Kentucky to Ohio?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is not retaken; passage is established through your existing out-of-state CPA certificate under substantial equivalency (national lookup at CPAverify.org). Ohio imposes no separate state ethics examination, but requires completion of a board-approved professional standards and responsibilities (PSR) course emphasizing Ohio accountancy law (Chapter 4701) within the twelve months before application..
Do I need a Ohio license, or does mobility cover the move?
If Ohio becomes your principal place of business, you apply to the Accountancy Board of Ohio for a reciprocal license. If you are only serving Ohio clients from Kentucky, practice privilege usually covers you with no Ohio license, notice, or fee.
What does the Kentucky-to-Ohio move cost?
$100 (reciprocity application fee (RC 4701.06); a triennial Ohio permit fee (set by the board, up to $150) and the BCI/FBI records-check vendor fee are paid separately) (reciprocity application fee (RC 4701.06); a triennial Ohio permit fee (set by the board, up to $150) and the BCI/FBI records-check vendor fee are paid separately).
Can I keep my Kentucky CPA license after licensing in Ohio?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Kentucky license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Ohio Revised Code 4701.10 — issuance of a CPA certificate by reciprocity and by substantial equivalency (criminal records check per 4701.08; PSR course within 12 months) ↗ (accessed 2026-07-21)
- Accountancy Board of Ohio — Fees (reciprocity fee $100 under RC 4701.06; triennial permit fee up to $150) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency (UAA Section 23 practice privilege vs. reciprocal license) ↗ (accessed 2026-07-21)
- Kentucky State Board of Accountancy — Reciprocal License ($100 fee, Certificate of Experience 1 yr/2,000 hrs, Authorization for Interstate Exchange of Information, board-meeting cadence) ↗ (accessed 2026-07-21)
- Kentucky State Board of Accountancy — Initial License requirements (Bachelor's + 30 hrs = 150 semester hours, 27 accounting hrs; 1 yr/2,000 hrs experience) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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