Ohio CPA Requirements
Exam and License Requirements To Become a CPA
Want to learn all about the CPA Exam?
Want to become a CPA in Ohio? If so, you must first learn about the CPA Exam and license requirements in Ohio to find out if you are eligible. This guide will get you started with a look at the CPA requirements, application process, and everything else you need to know about becoming a CPA in Ohio.
Ohio CPA Requirements
Those who want to obtain a CPA license in Ohio must meet a number of specific requirements.
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours (including B.A.) |
| Pass the Exam | Score at least 75 in each section to pass |
| Work Experience | 1 to 4 years of work experience (depending on education) |
| Ethics Exam Requirements | Ethic exam is required. |
| International CPA Examination Program | Ohio participates in the International CPA Exam Program. |
To sit for the CPA Exam, candidates must complete the following:
- At least 120 semester hours from any accredited institution or earn a score of at least 670 on the Graduate Management Admission Test (GMAT).
- 24 semester hours in accounting, covering financial accounting, cost/managerial accounting, auditing, and taxation.
- 24 semester hours of business courses, such as finance, management, economics, marketing, and courses designated as "business" courses by a college/university (e.g. business law).
To obtain a CPA license in Ohio, candidates must complete a total of 150 semester hours which includes a total of 30 credit hours in accounting and 24 credit hours in business.
Work Experience Requirements
To obtain CPA licensure in Ohio, candidates must meet certain experience requirements. Please note that your work experience must be verified by a CPA, and can be earned through roles in public accounting, business, academia, or government (internship experience also counts). One year of experience equates to 2,000 hours. The total amount of required experience can be completed in several ways, as outlined below:
- One year of work experience is required if you have completed 150 semester hours before sitting for the CPA Exam.
- One year of work experience is still required if you sat for the CPA Exam prior to the year 2000. However, in this scenario, you do not need to complete the 150 semester-hour requirement.
- Two years of work experience is required if you have completed fewer than 150 semester hours before sitting for the CPA Exam, but will complete 150 semester hours before applying for licensure.
- Four years of work experience is required if you have scored 670 or higher on the GMAT and obtained a partial waiver of the 150 semester hour requirement.
The Accountancy Board of Ohio offers a basic Professional Standards and Responsibilities (PSR) course. To apply for your CPA license, you must earn at least three credits in the PSR. This training is available all year long at several sites across the state. In addition to passing the ethics course, candidates must pass a criminal background check.
Ohio CPA Exam & Licensing - Cost and Fees
The education evaluation application fee in Ohio is $90.The fee to take each section of the CPA Exam is $349.80.
| Ohio CPA Exam Fees | |
|---|---|
| Education Evaluation Application Fee | $90 |
| Auditing and Attestation (AUD) | $349.80 |
| Financial Accounting and Reporting (FAR) | $349.80 |
| Regulation (REG) | $349.80 |
| ISC/BAR/TCP | $349.80 |
| Total: | $1,489.20 |
[Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), Tax Compliance and Planning (TCP)]
The initial application for CPA licensure costs around $100. When you apply for your license, you must include the following documents with your application:
- Criminal Background Check
- Record of Experience Form
- Statement of Verifying CPA
- PSR Course Results
| Ohio CPA Exam Fees | |
|---|---|
| CPA Certificate Application Fee | $100 |
| Three-Year Ohio Registration Fee | $85 |
| Two-Year Ohio Registration Fee (Only for Newly Licensed CPAs or Return to Good Standing) | $56 |
| One-Year Ohio Registration Fee (Only for Return to Good Standing) | $28 |
Once the Accountancy Board of Ohio receives and approves your application, they will send you a certification letter. This certification letter will also have information about how to send in your continuing professional education (CPE).
License Renewal Requirements
CPA licenses in Ohio must be renewed every three years. The cycle begins in early October and concludes on December 31 every three years.
Continuing Education Requirements
You must earn at least 120 hours of CPE credits during the three years prior to your license expiration date. If you are a new license applicant, you must complete 20 hours of CPE each of the two years prior to your license application.
Ohio CPA Exam: Exam Dates, Score Release, and Scheduling
The application and initial license process for CPAs in Ohio are handled by CPA Examination Services (CPAES), a subsidiary of the National Association of State Boards of Accountancy (NASBA). Before applying for the exam, candidates who are seeking CPA licensure in Ohio must learn about the exam and target score release dates.
Exam Dates & Score Release
The AICPA announces the target CPA Exam score release. Typically, the scores are released within 48 hours of the target release date.
Exam Section Scheduling
The application and scheduling procedures for the CPA Exam are outlined below:
You will need an Okta account to start the Ohio CPA Exam application process. It will give you access to the CPA portal application dashboard. There are two provisions, one for new candidates and the other for existing candidates. You can choose accordingly. You will apply for your exam, get your NTS, and make all the payments through this portal.
Once you have access to the portal, you can start the education evaluation process. This process is to check if you are eligible to take the CPA Exam in Ohio. Make sure that all your educational transcripts are sent to CPAES directly from your institutions. When the evaluation is completed, the homepage of your portal will show your evaluation status as eligible. In addition, if you have completed your education outside the U.S., you can choose any of the below-mentioned services to get the evaluation done.
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES)
You are ready to apply for the exam section once you get your eligibility confirmation. Please note that you can only apply for one section per application. An NTS will be issued under your name after the application process is completed. You will also get a Candidate Exam Section ID (CES ID). Furthermore, you will be receiving one NTS for each section after the application process is done.
You can schedule your exam through the Prometric website. You will require the NTS number and CES ID while scheduling your exam. We suggest that you do a quick internet search for the nearest examination center. You will be able to see the status of your exam section through the CPA portal and check the score as well once it is released.
The rule is to score 75 or higher in each section to pass the CPA Exam. Also, you only have 30 months to pass all the exam sections.
