Ohio

1. Official transcript(s). Submission by you or school to CPAES.
2. Certificate of Enrollment, if applicable. Submission by you or school to CPAES.
3. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
4. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

• Have good moral character; and
• Be at least 18 years old; and
• Have completed 150 semester hours of general college education AND meet ONE of the following requirements:

1. Received a graduate degree in accounting from an institution recognized by CHEA or accredited by AACSB.
2. Received a graduate degree in business from an institution recognized by CHEA or accredited by AACSB with 30 semester hours in accounting at the undergraduate level or 18 semester hours of accounting at the graduate level 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.
3. Received a baccalaureate degree from an institution recognized by CHEA or accredited by AACSB or recognized by the Board with 30 semester hours of accounting 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; AND
   • 24 semester hours in business subjects.
4. Earned, in lieu of completion of 150 semester hours of general college education, a minimum score of 620 on the Graduate Management Admission Test (GMAT), conferral of an associate’s or baccalaureate degree from an institution recognized by CHEA or accredited by AACSB or recognized by the Board with 30 semester hours of accounting 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; AND
   • 24 semester hours in business subjects.

If you have taken the examination as a candidate of another jurisdiction prior to January 1, 2000, you may grandfather in Ohio. Contact CPA Examination Services for additional information.

Public accountants (PA) may also qualify by experience in lieu of education. Only currently licensed PAs can qualify.

For further information about Ohio’s Educational Requirements, contact the Accountancy Board of Ohio.

All educational requirements must be met at the time of application. You may submit official school transcripts, Certificate of Enrollments and/or foreign evaluations to CPA Examination Services separately or included with First-time Application.

Transcripts

If you have completed all educational requirements at the time of application, you must:

• submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned. The award of the baccalaureate degree must be reflected on the transcript.
• The official transcript(s) may be submitted by you.
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you are currently enrolled in college at the time of application, you must:

• Submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• Submit to CPA Examination Services a completed Certificate of Enrollment form. The form must be signed by an authorized official of the college and signed by you.
• The official transcript(s) and Certificate of Enrollment Form may be submitted by you.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.

Note: If you are deemed eligible under conditional admission, you are able to test beginning in the first testing window following the completion of education requirements; the Notice to Schedule will be held until this date. You must submit a final, official transcript showing completion of education requirements to CPA Examination Services by the last day of the month following the window in which you sit for the examination. Failure to submit final transcripts by this deadline will result in cancellation of any examination scores received.

After all educational requirements have been met, you must:

• Have the academic institution(s) submit an official transcript to confirm degree conferral and satisfactory completion of courses to CPA Examination Services, by the last day of the month following the window in which you sit for the examination.

You are also advised:

• Examination scores will not be released nor will you be permitted to take future examinations until CPA Examination Services receives the final official transcript.
• The official transcript may be submitted by you.
• Failure to successfully complete the courses and/or degree requirements as indicated on the Certificate of Enrollment will result in the examination score(s) being voided.
• If the required final official transcript is not received, the application will be determined to be incomplete and you will not receive examination score(s), will not receive any credit for any Uniform CPA Examination section taken, and will not be permitted to take any future examinations and will be required to reapply as a First-time applicant.

If you have education credentials earned outside the U.S., you must:

• have your credentials evaluated by:
  • a member of NACES, AICE, or the AACRAO Office of International Education Services
  • NASBA International Evaluation Services
• obtain the form to request this service from the evaluation service agency. This evaluation must be submitted to CPA Examination Services at the time of application.
• submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the foreign transcript(s) must be a course-by-course comparison to Ohio requirements.
• Completed original evaluations must be submitted to CPA Examination Services. The original evaluation may be submitted by you. Photocopies are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

Course Requirements

• Commercial CPA review courses are not acceptable.
• Courses in auditing or external auditing will satisfy the auditing and professional ethics subject requirements.
• Courses in internal auditing may only be applied toward general accounting hours.
• Courses earned at a regionally accredited community college or two-year degree granting institution are acceptable.
• Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
• CPA Review Courses may be accepted when taken at a regionally accredited institution and credit is awarded for the courses.

Residency

There is not a residency requirement for the state of Ohio.