Ohio CPA Requirements on Exam and Licensing

Ohio CPA requirements

Ohio State Board requires the standard 150 credit hours to sit fo the exam. While non-residents are welcome to register through Ohio, in order to get the license you have to be a resident of this state.

Please note the Ohio calls its CPA license a “CPA certificate”, but this is not to be confused with the certificate in a two-tier state. Ohio is a one-tier state.

Ohio CPA Requirements

1. Education Requirements to Sit for the Exam

Candidates should fulfill 150 credit hours and ONE of the following:

(a) Graduate degree in accounting

  • You are automatically qualified as long as your institution is recognized by CHEA or accredited by AACSB.

(b) Graduate degree in business

  • 30 semester hours in undergraduate course; OR
  • 18 semester hours in graduate course
  • Either one of the above should include at least 1 course in the following:
    • financial accounting,
    • management accounting,
    • auditing with coverage of GAAS
    • taxation
    • professional ethics and responsibilities.

(c) Undergraduate degree in accounting

  • 30 semester hours in accounting course with at least one course in each of the following:
    • financial accounting,
    • management accounting,
    • auditing with coverage of GAAS (Internal auditing may not be used for auditing, but may be used as an elective),
    • taxation, and
    • professional ethics and responsibilities.
  • 24 semester hours in business subjects.
  • If you have taken GMAT with score 620 or higher, than no need to fulfill the required 24 hours in business.

Special note: Courses in internal auditing may only be applied toward general accounting hours.

2. Additional Ohio CPA Requirements To Get CPA License

Education

  • Same as the above.

Work Experience

  • 1 year of experience in public or non-public accounting.
  • A supervisor must verify the applicant’s work.  However, if the supervisor is not a licensed CPA, then a second verification must be completed.  This second form must be completed by someone that knows the applicant, is licensed as a CPA, and knows the accounting work that he/she has performed.
  • Please refer to OAC 4701-7-05 for the rules related to working experience required.

Ethics Qualification

  • Completion of a professional standards and responsibilities course that emphasizes the Ohio accountancy law and Board rules.

3. Ohio CPA Requirements on Residency & Age

  • US citizenship not required.
  • Ohio residency not required, but OH residency is required to get the license. Therefore, SSN is not necessary to sit for the exam, but given the residency requirement for licensing SSN is required at the licensing stage.
  • Minimum age: 18.

4. Fees

  • First-timers: $723 (4 CPA exam fees) + $ 145 (initial application fee) + $70-130 (registration fee)

5. Continuing Education

CPE is needed for license holders. Click here for Ohio CPA CPE requirements.

6. Other Useful Information

7. Contact

Accountancy Board of Ohio
77 South High Street, 18th Floor
Columbus, OH 43215-6128

  • Email: cpaes-oh@nasba.org, karen.salyer@acc.state.oh.us
  • Phone: 614-466-4135
  • Fax: 614-466-2628

Can’t Get Qualified In Ohio?

Don’t give up, as you may well be qualified to register through other states and sit for the same CPA exam — check out the other states’ CPA exam & licensing requirements here.

What if the Ohio CPA Requirements Don’t Work for Me?

how to pass the cpa exam bookI wrote a step-by-step guide on how to get qualified for the CPA exam for international candidates. Chapter 3 has 26 pages dedicated to tips on how you can sieve through the maze of rules in different jurisdiction in order to find a workable path, together with study tips and test taking strategies that you’ll need afterwards.

The book is published by Wiley and is now available in major bookstores, including Amazon.com.

Free Mini e-Course

You can also sign up to my free e-course to learn about the CPA exam process here:

* 1 semester = 1.5 quarters; photograph courtesy of stuseeger

Comments

  1. Steve says

    Hi,

    My question pertains to the work experience requirement for the CPA. I currently live in Ohio and the requirement is 1 year of public accounting work experience. I currently work for Citigroup as a mutual fund accountant. We offer accounting services ( mainly bookkeeping) to many popular mutual fund advisors. My question is whether or not this would fulfill the work experience requirement or if it needs to be an actual accounting firm?

    Thanks,
    Steve

  2. Greg says

    Hi Steve!

    I too live in Ohio. The requirements are very vague and simply state that there need to be 1 year of experience in accounting. This does not have to be with an actual accounting firm, so you are all set!

    Greg