Ohio CPA Exam & License Requirements

Ohio CPA Exam & License Requirements

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:

  1. Minimum age: 18
  2. U.S. Residency NOT required
  3. State Residency Required

Education Requirements

CPA candidates must fulfill 150 credit hours plus ONE of the following:

(a) Graduate degree in accounting:

  • You are automatically qualified as long as your institution is recognized by CHEA or accredited by AACSB

(b) Graduate degree in business:

  • 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.

(c) Undergraduate degree in accounting:

  • 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

Education

  • Same as above

Work Experience

  •  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.

Ethics Exam

  • 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.

Auditing and Attestation (AUD)$195.35
Business Environment and Concepts (BEC)$176.25
Financial Accounting and Reporting (FAR)$195.35
Regulation (REG)$176.25
Application Fee:$140

**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

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Complete verified accounting work experience
  3. Pass the Ethics course
  4. Fill out and submit all required CPA license application paperwork
  5. Pay the CPA license application fee

OH Exam Information and Resources

Ohio CPA Exam Candidates

Ohio CPA License Requirements

Ohio CPA Certificate 150 Hour Rule

For more details, please contact:

Accountancy Board of Ohio
77 South High Street, 18th Floor
Columbus, OH 43215-6128

Email: [email protected]
Phone: 614-466-4135
Fax: 614-466-2628

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.  

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!