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.

4. 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