To meet the Ohio CPA experience requirements and become a CPA, two years of accounting experience will be required for CPA licensure if the candidate first sat for the CPA Exam prior to completing 150-semester credits, or four years of accounting experience is required for CPA licensure for candidates approved under the GMAT.
Experiences will also have to meet the following criteria:
- Be earned working in a public accounting firm, government, academia or business.
- Be earned working in Ohio or any other state (experience earned outside of the U.S. must be approved by the board).
- Be verified by a CPA or a comparably qualified accountant holding an independent auditor credential who is familiar with the candidate’s work and the exact length of the experience.
This article will help you to become a CPA in Ohio and is a requirement for you to take the Ohio CPA exam.
Table of Contents
Summary of Ohio CPA Requirements
| Credit Hours to sit for the CPA Exam | 120 |
| Certificate of Good Moral Character | Yes |
| Social Security Number | Yes |
| Ohio State Residency | Yes |
| Bachelor’s Degree | Yes |
| GMAT Minimum Score | 670 |
| Credit Hours in Accounting courses to sit for the CPA Exam | 24 |
| Credit Hours in Business courses to sit for the CPA Exam | 24 |
| Total Credit Hours to receive CPA License | 150 |
| Work Experience required to receive a CPA License | 2 – 4 Years |
| Ethics Exam required to receive a CPA License | Yes |
| BCI and FBI Criminal Records Check | Yes |
Education Requirements
To sit for the Uniform CPA examination, candidates should first meet the exam requirements which is the Ohio CPA education requirement. The ideal first step to getting the CPA title is to get a Bachelor of Science in Accounting.
It will not only prepare applicants with the necessary coursework required, but it could also help make applicants be well informed about what they will encounter in the CPA exam.
Ohio accepts candidates with 120-semester hour credit to sit for the exam. However, the accountancy board of Ohio does provide educational requirement options. Candidates can choose either of the two educational requirements to complete:
- A bachelor’s degree or higher from a regionally accredited college or university. Candidates must complete 150 semester hours in various course subjects that include:
- 24 semester hours in business subjects
- 24 semester hours in accounting including at least one course in each:
- 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
- Achieve a score of 620 or higher on the Graduate Management Admission Test (GMAT) completing 24 semester hours in business subjects and 24 semester hours in accounting at the undergraduate level.
Note that 18 semester hours of graduate credit in accounting will qualify as meeting the requirement. The accounting hours must include 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
The Accountancy Board of Ohio recognizes credits earned at any school accredited and recognized by the Council for Higher Education Accreditation (CHEA), as well as schools of business and accounting that hold specialty accreditation from the Association to Advance Collegiate Schools of Business (AACSB).
Pass the Uniform CPA Examination
The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.
The Four CPA Exam Sections are:
Auditing and Attestation (AUD)
The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.
Newly licensed CPAs are required to:
- demonstrate knowledge and skills related to professional responsibilities, including ethics, independence and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
- understand the entity including its operations, information systems (including the use of third-party systems) and its underlying business processes, risks and related internal controls.
- understand the flow of transactions and underlying data through a business process and its related information systems.
Business Environment and Concepts (BEC)
The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:
- Audit, attest, accounting and review services
- Financial reporting
- Tax preparation
- Other professional services
The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology and operations management.
Financial Accounting and Reporting (FAR)
The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.
The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:
- Financial Accounting Standards Board (FASB)
- U.S. Securities and Exchange Commission (U.S. SEC)
- American Institute of Certified Public Accountants (AICPA)
- Governmental Accounting Standards Board (GASB)
Regulation (REG)
The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:
- U.S. federal taxation
- U.S. ethics and professional responsibilities related to tax practice
- U.S. business law
Tips for Passing the CPA Exam
The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.
You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.
How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…
Ohio CPA Exam Cost Breakdown
The Ohio CPA exam cost consists of five main fees: the initial examination application of $180, the CPA exam registration which cost $100, a $238.15 per CPA exam section totaling $952.60 for all four sections, the CPA certificate application fee which cost $100 and finally a registration fee which will depend on the year.
| Initial Exam Application Fee | $180.00 |
| Registration Fee | $100.00 |
| Auditing and Attestation (AUD) | $238.15 |
| Business Environment and Concepts (BEC) | $238.15 |
| Financial Accounting and Reporting (FAR) | $238.15 |
| Regulation (REG) | $238.15 |
| Total for all 4 CPA Exam Sections | $952.60 |
| CPA Certificate Application Fee | $100.00 |
| Three-year Ohio Registration Fee | $85.00 |
| Two-year Ohio Registration Fee (Only for Newly Licensed CPAs or Return to Good Standing) | $56.00 |
| One-year Ohio Registration Fee (Only for Return to Good Standing) | $28.00 |
| Late Payment Fee | $100.00 |
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination applicants are required to pay both a registration fee and an examination fee at the time of re-exam registration.
ALL LICENSING FEES ARE SUBJECT TO A $3.50 PROCESSING FEE
Ohio CPA Ethics Exam Requirements
To meet the Ohio CPA ethics exam requirements, candidates must accomplish a board-approved course in Professional Standards and Responsibilities (PSR) which emphasizes Ohio accountancy law and board rules.
This board-approved course details the Ohio state-specific accountancy board laws. Included are illustrative examples and useful commentary emphasizing the importance of these regulations and their effect on CPAs in Ohio.
In addition, the course reviews the most frequently asked questions regarding experience, CPE requirements, professional ethics, professional standards and responsibilities and more.
A list of approved courses may be found here.
Candidates are requested and advised to keep all transcripts of aforementioned experiences and exam result documents as the board may contact individuals for further information or request. The candidate’s approver is also advised to keep their copy of the experience forms.
Criminal Background Check
Ohio CPA candidates are required to get their criminal background checked. It is required to use WebCheck, Ohio’s electronic fingerprint system, to send the fingerprints to the Bureau of Criminal Investigation and Identification (BCI).
This background check will also include an FBI criminal records check. Candidates will need to find a BCI and FBI vendor that participates in National WebCheck and send the fees and fingerprints to the vendor (not to the Accountancy Board of Ohio). It is then the responsibility of the candidate to have the results of the background check sent to the board. Instructions for pursuing this background check are located here.
Obtaining the CPA License
Finally, after passing and completing all educational requirements, exams and experience, candidates may now apply for their CPA license or permit to practice. In order to receive the CPA license, candidates need to complete and submit the following:
- CPA License Application
- Criminal Background Check
- Record of Experience Form
- Statement of Verifying CPA (if the supervisor is not a CPA)
- PSR Course Results
Apply for CPA Licensure/Permit to Practice
When the Accountancy Board of Ohio receives the application for certification packet and reviews a candidate’s file, if they find that some documents are incomplete, the candidate will be notified by email of anything that may be missing.
When all necessary documents are in the hands of the ABO, candidates will be sent a letter of certification that includes a tear-off portion for applying for the initial two-year license/permit to practice.
Remit with a check for $100.00 made payable to Treasurer-State of Ohio. The letter will also explain the CPE requirements for the first two-year permit period.
How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…
