Ohio CPA Exam Requirements | CPA Exam Prep | Yaeger

Ohio CPA Exam Requirements

Eligibility for Examination

As a first-time applicant, you must:

  1. Have good moral character;
  2. Be at least 18 years old; and
  3. Have completed 150 semester hours of college education earned at an institution recognized by CHEA or accredited by AACSB.
  • Hours must include 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.
  • Hours must also include 24 semester hours in business subjects.
  1. Earned, in lieu of completion of 150 semester hours of college education, a minimum score of 620 on the Graduate Management Admission Test (GMAT), and the completion of 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,
    • 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 education requirements must be met at the time of application

Residency

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


State Board Contacts
Accountancy Board of Ohio
77 South High Street, 18th Floor
Columbus, OH 43215-6128
Email: cpaes-oh@nasba.org , lorena.hinkle@acc.state.oh.us
Phone: (614) 466-4135
Fax: (614) 466-2628

Ohio CPA Exam Fees

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.

Application fee – 4 examination sections$170.00
Application fee – 3 examination sections$165.00
Application fee – 2 examination sections$160.00
Application fee – 1 examination section$155.00

Examination Fees

Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40

Registration Fees

Registration Fee – 4 examination sections$95.00
Registration Fee – 3 examination sections$90.00
Registration Fee – 2 examination sections$85.00
Registration Fee – 1 examination section$80.00

 

 

CPA Exam Resources
CPA Examination Review Materials
Ohio Society of CPAs
Ohio CPA Application Forms
NASBA – Ohio