CPA Exam Requirements Ohio
The Certified Public Accountant (CPA) certification is one of the most prestigious credentials in the accounting profession, indicating that a professional has satisfied rigorous educational requirements, professional standards, and ethical obligations. However, before Ohio applicants can earn their CPA license, they must first meet the CPA Exam requirements in Ohio and pass the Uniform CPA Examination.
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Specific CPA Exam Requirements for Ohio
| CPA Exam Requirements Ohio – Overview | |
| Educational Hours Required for Exam | 120 Semester Hours |
| Educational Hours Required for Licensure | 150 Semester Hours |
| Residency Required | Not required |
| Degree Required | Bachelor’s or Master’s |
| Minimum Age | 18 |
| Application Fee | $93 (Education Evaluation Application Fee) |
| Additional Requirements | Ohio Board of Accountancy Site |
Ohio CPA Exam Education Requirements
The Certified Public Accountant (CPA) certification is one of the most prestigious credentials in the accounting profession, indicating that a professional has satisfied rigorous educational requirements, professional standards, and ethical obligations. However, before Ohio applicants can earn their CPA license, they must first meet the CPA Exam requirements in Ohio and pass the Uniform CPA Examination.
Each state has its own criteria for eligibility. For Ohio, the Accountancy Board of Ohio sets specific guidelines that determine who is deemed eligible to sit for the CPA exam. These should not be confused with separate licensing requirements or obtaining the Ohio CPA certificate post-exam.
To be eligible for the Ohio CPA Exam, candidates must have either:
a) Completed 150 semester hours of college education from a regionally accredited institution, regionally accredited university, or regionally accredited community college, as recognized by CHEA or accredited by AACSB, OR
b) Earned a minimum score of 620 on the Graduate Management Admission Test (GMAT), also known as the Management Admission Test GMAT.
Within those 150 semester hours, the Ohio CPA requirements specify the following:
- 30 semester hours in accounting courses at the undergraduate level (including courses such as financial accounting, taxation, auditing, and business law)
- 24 semester hours in business courses or business subjects such as management, marketing, finance, and economics
Some online courses, graduate credit, and accounting elective options may also count toward these total accounting credits and total business credits, provided they are from a board approved course at a board approved educational institution.
Ohio CPA Exam Fees
The application process requires payment of both an exam section application fee and per-section examination fees. As of now:
- Initial application fee: $93 (Education Evaluation Application Fee)
- Re-exam application fee: $93
Exam section fees to be paid to CPA Examination Services include:
- Auditing and Attestation (AUD): $360.64
- Financial Accounting and Reporting (FAR): $360.64
- Regulation (REG): $360.64
In addition to the three core sections listed above, under the CPA Evolution model, candidates must also choose one of the following discipline sections:
- Business Analysis and Reporting (BAR): $360.64
- Information Systems and Controls (ISC): $360.64
- Tax Compliance and Planning (TCP): $360.64
Candidates must select one discipline section based on their career goals or areas of strength. Each discipline exam tests deeper knowledge in that specialty and complements the foundational knowledge assessed in the three core sections.
All fees paid are non-refundable, and exam candidates should ensure they meet all CPA exam requirements before submitting payment.
Scheduling the CPA Exam in Ohio
Once CPA candidates have had their credentials evaluated and are deemed eligible, they will receive a Notice to Schedule (NTS). This is required to schedule an exam section with Prometric and is valid for either six months or one testing event—whichever comes first. Scheduling must be completed through Prometric at www.prometric.com/CPA or by calling 1-800-580-9648.
There are no longer specific testing windows or blackout periods; Ohio now follows rolling testing. However, test appointments are granted on a first-come, first-served basis. Be sure to schedule your exam at least six days in advance, as walk-in testing is not permitted.
CPA Exam Preparation
Given that the average pass rate for each section of the CPA examination hovers around 50%, it’s essential to prepare with a high-quality CPA Review Course. These review programs are considered professional training and are often used by qualified accountants to boost their chances of success. A solid review course not only increases exam readiness but also ensures a strong foundation in professional standards and responsibilities.
Ohio CPA Exam Score Release
After completing each exam section, candidates can check their scores via the National Association of State Boards of Accountancy (NASBA). Scores may also be mailed upon request. Keep in mind, some applicants may need to pay an education evaluation application fee for a course by course listing, credit analysis, or to have analogous academic degrees and credentials evaluated—particularly if they received education outside the U.S.
Licensing and Additional Steps
Once all four sections of the exam are passed, candidates can apply for their Ohio CPA license through the Accountancy Board of Ohio. This includes:
Verifying financial aid status if education was subsidized
Submitting documentation of accounting experience (typically gained in a public accounting firm or accounting services environment)
Completing a criminal background check, including electronic fingerprinting company processing and FBI fee payment
Demonstrating knowledge of Ohio accountancy law, which is a licensing requirement that emphasizes Ohio accountancy law and ethics
Paying any remaining evaluation application or education evaluation application fee
Final Thoughts
Pursuing your Ohio CPA license is a significant step in advancing within the accounting profession. Meeting the Ohio CPA exam requirements and passing the Uniform CPA Examination sets you apart as a leader in the field. For more information, consult the Accountancy Board of Ohio or the Ohio Society of CPAs.
Ohio State Board of Public Accountancy
Address: 77 South High Street, 18th Floor Columbus, OH 43215-6128
Phone: (614) 466-4135 Fax: (614) 466-2628
Email: john.e.patterson@acc.ohio.gov
Web: nasba.org
Application form: Ohio CPA Application Form