Ohio CPA Requirements
Exam and License Requirements To Become a CPA
Ohio CPA Requirements
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 Requirements 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||Yes|
|International CPA Examination Program||No|
In order to obtain a CPA license in Ohio, you must have a Social Security number. Furthermore, you must present yourself as being of good moral character.
- U.S. citizenship is not required to appear for the CPA Exam in Ohio
- The minimum age requirement for the CPA Exam is 18. There is no upper limit for age
- You need to be a resident, be an employee, or have an office in the state
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 that includes a total of 30 credit hours in accounting and 24 credit hours in business.
The Uniform CPA Exam is offered year-round, enabling candidates to schedule exam sections at their convenience. However, all four sections of the CPA Exam must be passed within a rolling 18-month time frame. The minimum passing score is 75 for each section.
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, 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 a 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 participates actively in the International CPA Examination Program. Candidates from outside the United States who wish to become certified public accountants in Ohio may do so via the International CPA Examination Program. However, they must meet all of the Accountancy Board of Ohio's requirements. Additionally, the standard CPA Exam is only offered in English. International candidates must be proficient in English to take the exam.
Ohio CPA Exam & Licensing - Cost and Fees
The initial CPA Exam application fee in Ohio is $180, and the registration fee is $100. The fee to take each section of the CPA Exam is $238.15. If you are applying for re-examination, you will need to pay both the registration fee and the examination fee.
|Ohio CPA Exam Fees|
|Initial Application Fee||$280.00|
|Auditing and Attestation (AUD)||$238.15|
|Business Environment and Concepts (BEC)||$238.15|
|Financial Accounting and Reporting (FAR)||$238.15|
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 License 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).
Ohio CPA 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.
Ohio CPA 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.
The CPA exam is offered year-round, so candidates can take it at any time. The AICPA announces the target CPA Exam score release dates every two years. Typically, the scores are released within 48 hours of the target release date.
The application and scheduling procedures for the CPA Exam are outlined below:
Submit CPA Exam Application
Once you have verified that you are eligible to take the CPA Exam in Ohio, apply via the NASBA website and ensure that you select the Ohio application. Also, request that your school provide all transcripts directly to NASBA. The initial application fee is $180, which needs to be submitted during the application process.
Receive Authorization to Test (ATT)
Once your application and supporting documents have been reviewed and accepted, you will be issued an Authorization to Test (ATT). Your ATT is required to register for the CPA Exam and is valid for only 90 days from the date of issue.
Obtain Your Notice to Schedule (NTS)
NASBA will issue a Notice To Schedule (NTS) under your name after confirming your eligibility to take the exam. You will receive your NTS three to six weeks after submitting your CPA Exam application. Your NTS is required to sit for the Uniform CPA Exam.
Schedule Your Exam With Prometric
Your NTS contains a number that is essential for scheduling the CPA Exam, which you can do through the Prometric website.
Pass the CPA Exam
The CPA Exam consists of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). The rule is to score 75 or higher in each section to pass the CPA Exam. Additionally, as stated previously, all four sections must be passed within an 18-month window.