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Baltimore
Filter Results
Baltimore
Showing 1 to 7 of 7 CPAs in Baltimore, Ohio
C
Cassandra Dellinger
Certified Public Accountant
Baltimore, Ohio
Verified Licensed
CW
Carl W. Winfree
Certified Public Accountant
Baltimore, Ohio
Verified Licensed
JE
James E. Bergados
Certified Public Accountant
Baltimore, Ohio
Verified Licensed
JE
Jennifer E. Welch
Certified Public Accountant
Baltimore, Ohio
Verified Licensed
SK
Sheila K. Thomas
Certified Public Accountant
Baltimore, Ohio
Verified Licensed
DD
Deborah D. Schmelzer
Certified Public Accountant
Baltimore, Ohio
Verified Licensed
KL
Kelly L. Humrichouse
Certified Public Accountant
Baltimore, Ohio
Verified Licensed

Ohio's substantial CPA market serves a diverse economy transitioning from traditional manufacturing to healthcare, technology, and services. The Accountancy Board of Ohio requires 150 semester hours for licensure. CPAs must complete 120 hours of continuing professional education every three years, including 2.5 hours of ethics and minimum technical requirements.

Key Tax Considerations: Ohio eliminated its corporate income tax in favor of the Commercial Activity Tax (CAT) based on gross receipts, creating unique compliance needs. Individual income tax has graduated rates up to 3.75%. CPAs commonly handle CAT compliance, municipal income taxes (most Ohio cities have their own income tax requiring separate filings), sales and use tax, and various business tax credits. The complex municipal tax structure creates opportunities for specialized local tax expertise. Cross-border issues with Michigan, Pennsylvania, and Kentucky are common.

Industry Specializations: Healthcare systems (Cleveland Clinic, major hospital networks), manufacturing (automotive, aerospace, steel), insurance and financial services, technology and software, logistics and distribution, higher education, agriculture, and professional services are key practice areas. CPAs often specialize in healthcare reimbursement and compliance, manufacturing cost accounting, or navigating Ohio's unique CAT and municipal tax landscape.

For CPA Professionals: The Ohio Society of CPAs serves practitioners across a populous state. Major markets include Columbus (state capital, diverse economy), Cleveland (healthcare, manufacturing), Cincinnati (consumer products, financial services), and numerous secondary markets like Toledo, Akron, and Dayton. The state offers affordable cost of living, central U.S. location, and diverse practice opportunities from urban corporate work to rural manufacturing. Ohio's continued economic transformation creates needs for advisory services helping businesses adapt to changing markets and technologies.