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Ohio CPA Exam Requirements


For Candidates in Ohio that have not Taken the Uniform CPA Exam

As of 2012 there were 41,000 accountants employed throughout Ohio, with another 4,300 expected to begin practicing in the state over the next few years, representing a 10.7% rate of job growth.

More than 100 years ago, the Ohio General Assembly created the Accountancy Board of Ohio to function as the state agency responsible for regulating all public accounting practices in Ohio. Key responsibilities entrusted to the Board include:

  • Licensing CPAs
  • Licensing all other public accountants
  • Registering public accounting firms

Education Requirements

For candidates to become eligible to sit for the Uniform CPA Examination in Ohio they must have at least 150 semester hours of college credit that includes:

*Today’s CPAs are expected to look beyond the numbers and serve as strategic leaders in business. Capella University offers online programs at two levels that provide a business education while also giving you the accounting skills you need to prepare for the Uniform CPA Exam:

*Accredited online master’s programs in accounting are helping to make the 150 semester hours required for a CPA license more accessible than ever. The AICPA recognizes Master of Science in Accounting programs as providing bachelor’s degree holders with the most direct path to earning the additional credit hours required for CPA licensure.

  • The completion of at least 30 semester hours of college credit in accounting-related courses OR 24 semester hours of college credit in advanced accounting courses

AND

  • The completion of at least 24 semester hours of college credit in business-related courses

According to the Accountancy Board of Ohio, accounting-related coursework covers topics in:

  • Taxation
  • Financial Accounting
  • CPA Auditing
  • Cost/Managerial Accounting

Acceptable business-related coursework covers topics in:

  • Marketing
  • Finance
  • Management
  • Economics
  • Aspects of Business

Candidates that have not completed at least 150 semester hours of college credit may still be eligible to sit for examination as long as they: 1) complete all accounting-related coursework 2) complete all business-related coursework 3) hold an associate or bachelor degree and 4) receive a score of 620 or higher on the “Graduate Management Admission Test.”

General Requirements

There are no residency requirements for CPA Exam candidates in Ohio.

All first-time applicants for Uniform CPA Examination in Ohio must:

  • Be at least eighteen years of age
  • Possess good moral character
  • Meet all educational requirements

Fee Schedule

All examination candidates in Ohio must pay a first-time application fee of $140. All applications and feels are sent to NASBA’s CPA Examination Services.

In addition, candidates must pay a testing fee for each examination section they sit for:

  • Auditing and Attestation—$192.03
  • Financial Accounting and Reporting—$192.03
  • Business Environment and Concepts—$172.51
  • Regulation—$172.51

Prometric test centers in Ohio can be found in:

  • Worthington
  • Dayton
  • Blue Ash
  • Mentor
  • Cincinnati
  • Maumee

Already passed the CPA Exam and looking for additional licensing requirements in Ohio? – Click Here