Ohio CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for Ohio? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Ohio, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Ohio CPA requirements. For example, did you know that a degree is not required to sit for the exam, but you must have 150 semester hours!

Please note that obtaining a CPA license in OH may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in November 2017.


CPA Exam Requirements in Ohio

Education

  • No degree is required.
  • 150 semester hours is required to sit for the CPA exam.
  • Additional semester hour requirements. See full education requirements on the Ohio Board of Accountancy website.

View Other Ohio Education Requirements.

Ohio State Requirements & Education Options

Eligibility for Examination

As a first-time applicant, you must:

  1. Have good moral character
  2. Be at least 18 years old; and
  3. Have completed 150 semester hours of college education earned at an institution recognized by CHEA or accredited by AACSB.
    • Hours must include 30 semester hours in accounting at the undergraduate level or 18 semester hours of accounting at the graduate level with at least one course in each of the following:
      • Financial Accounting,
      • Management Accounting,
      • Auditing with coverage of GAAS (Internal auditing may not be used for auditing, but may be used as an elective),
      • Taxation, and
      • professional ethics and responsibilities
    • Hours must also include 24 semester hours in business subjects
  4. Earned, in lieu of completion of 150 semester hours of college education, a minimum score of 620 on the Graduate Management Admission Test (GMAT), and the completion of 30 semester hours of accounting with at least one course in each of the following:
    • Financial accounting,
    • Management accounting,
    • Auditing with coverage of GAAS (Internal auditing may not be used for auditing, but may be used as an elective),
    • Taxation
    • Professional ethics and responsibilities, AND
    • 24 semester hours in business subjects.

Residency

US citizenship is not required.
Ohio residency is required.

Age

Minimum age:
18 Years Old

Find CPA Test Centers

Visit prometric.com to find a CPA test center in Ohio near you.


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Exam Fees:
Initial Application Fee: $170.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $1,003.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
Accountancy Board of Ohio
Email: john.e.patterson@acc.ohio.gov
Phone: 614-466-4135
Address:

77 South High St., 18th Floor, Suite 222
Columbus, OH 43215-6128

CPA License Requirements in Ohio

Education

Continuing education is required.

Work Experience

Work experience is required.

Other Qualification

Social Security Number is required.
Pass the AICPA Ethics Exam.

Getting your CPA license in Ohio can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Ohio State Board of Accountancy for complete licensing information.


Links and Resources:

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