Ohio CPA Exam Requirements

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To sit for the CPA exam as a first-time four-part candidate in Ohio, follow these steps: You will need 150 hours* of college credit and either:

• A baccalaureate and 150 semester hours (225 quarter hours) of college credit. In lieu of 150 semester hours, a baccalaureate or associates degree and a score of 620 on the Graduate  Management Admission Test.
• 30 semester hours (45 quarter hours) in accounting (or 24 semester hours in accounting, excluding principles) with coverage in these five subject areas: Auditing, Financial Accounting, Management Accounting, Professional Ethics and Taxation.
• 24 semester hours in business courses (36 quarter hours) other than accounting courses. Economics and information systems count as business subjects.
• Note concerning accounting course requirement: One course in computer information systems, if begun prior to May 7, 2003, counts as an accounting course. However, courses in accounting information systems will still count as accounting courses.
• Note concerning business course requirement: One course in each of the following subject areas, if begun prior to May 7, 2003, will count as a business course: (1) English or speech, (2) Statistics, (3) Sociology or psychology, and (4) Ethics (taken in the philosophy department). Courses in above subject areas are specifically tailored to business (Business communications, Business statistics, Business ethics) still count as business courses.

The candidate submits to the board's administrative agent a letter from the appropriate educational institution with the examination application.  The letter must state that the candidate will meet all educational requirements for admission to the CPA examination during the examination window following the date of application.

The candidate must sit for the CPA examination after the educational requirements defined are completed.

A candidate who sits for the CPA examination under the conditions described above must submit to the board's administrative agent all final official transcripts and applicable supporting documentation no later than the last day of the month following the window in which the candidate sits for the examination.

The board may cancel any examination scores received by a candidate who fails to meet the requirements.

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If you meet the educational requirements, submit your application to the CPA Examination Services Ohio Coordinator in Nashville, Tennessee. The application fee will be $140, the exam fees will total $723.20, and the process may take as long as eight weeks. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.

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Contact any educational institutions attended and request that transcripts be forwarded to CPA Examination Services for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.

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After receiving the required information, CPA Examination Services will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.

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Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in  Beavercreek, Cincinnati, Worthington, Cleveland, Stow, Maumee, Niles, Mentor, Strongsville, or any other Prometric location that is convenient to you.