In Ohio, the term CPA certificate is used in place of CPA license. The state board requires 150 credit hours before allowing you to sit for the CPA exam. State residency is required to obtain licensure in Ohio.
To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:
- Minimum age: 18
- U.S. Residency NOT required
- State Residency Required
CPA candidates must fulfill 150 credit hours plus ONE of the following:
- You are automatically qualified as long as your institution is recognized by CHEA or accredited by AACSB
- 30 semester hours in undergraduate course; OR
- 18 semester hours in graduate course
- Either one of the above should include at least 1 course in the following: financial accounting, management accounting, auditing used along with GAAS, taxation, professional ethics and responsibilities.
- 30 semester hours in accounting course with at least one course in each of the following: financial accounting, management accounting, auditing with coverage of GAAS, taxation, and professional ethics and responsibilities
- 24 semester hours in business subjects
- If you have taken GMAT with score 620 or higher, than no need to fulfill the required 24 hours in business
*Important Note: Internal auditing course may be used as an elective only, not towards auditing requirement
OH CPA License Requirements
- Same as above
- The experience can be in public or non-public accounting. Your supervisor should normally be a US CPA but CPA/CA from other countries may be accepted by the Board. Please contact Ohio State Board for details.
- Experience earned in the past may be counted toward the experience requirement. The law does not differentiate between “recent” experience and any other experience.
- Please refer to the Ohio CPA Work Experience code for more details.
- Passing of the Ohio professional standards and responsibilities course
Ohio CPA Exam Fees
The cost to take all four sections of the CPA exam in Ohio is $743 plus the initial $140 application fee. The re-examination application fees vary depending on the number of sections you are retaking.
**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in Ohio expires 6 months after issuance.
Additional CPA License Requirements
- Pass all 4 sections of the CPA exam with a score of 75% or higher
- Complete verified accounting work experience
- Pass the Ethics course
- Fill out and submit all required CPA license application paperwork
- Pay the CPA license application fee