Ohio CPA Exam 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.

OH CPA Exam and Licensing 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 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. Residency & Age Requirements:

• 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 Requirement

CPE is required for license holders. Please click here for Ohio CPA CPE requirements.

6. Other Useful Information

• Ohio CPA exam application guide
• Explanation of the 150-hour rule by Ohio Society of CPA
• OH CPA licensing requirements

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.

More Questions?

The best way to get help is to join my new forum where fellow candidates in similar situations can share notes and help each other out. I am actively involved over there to answer any question that you may have.

* 1 semester = 1.5 quarters; photograph courtesy of stuseeger