Ohio Board of Accountancy

To qualify for the CPA Exam in Ohio, you must meet the following criteria:

Educational Requirements

120 Semester Units or 180 Quarter Units of College Education, must include:

• 24 semester units (36 quarter units) in accounting-related subjects, including Financial Accounting, Cost/Managerial Accounting, Auditing, Taxation.
• 24 semester units (36 quarter units) in business-related subjects, including Finance, management, economics, marketing, or other business-related subjects.

For students with postgraduate education:

• 18 semester hours (27 quarter hours) of graduate-level accounting courses can substitute for the 24 undergraduate hours of accounting.
• Business course requirements cannot be substituted, and 24 semester hours in business are still required.

Alternative Path for CPA Exam Eligibility:

• Candidates with fewer than 120 semester hours (180 quarter hours) may sit for the CPA Exam by earning a 670 or higher on the GMAT.
• These candidates must later demonstrate four years of accounting experience to meet licensing requirements.

To earn a CPA license in Ohio, applicants must fulfill the following requirements:

Education (150 semester units or 225 quarter units) of college education, which must include:

• 30 semester hours (45 quarter hours) in accounting courses.
• 24 semester hours (36 quarter hours) in business courses.

Work Experience:

• Complete at least one year of experience performing accounting services in one or more of the following settings, Public accounting firms, Government agencies, Businesses and Academia.

Ethics Examination:

• Complete a Board-approved course in professional standards and responsibilities (PSR) that aligns with Ohio accountancy laws and Board rules.

A Social Security Number is required but U.S. citizenship is not mandatory