Ohio

Eligibility for Examination if you sit for the CPA Exam on or before December 31, 2025:

As a first-time applicant, you must:

1. Be at least 18 years old.
2. Have either a) completed 120 semester hours of college education from an institution accredited by an agency approved by the board or b) earned a minimum score of 670 on the Graduate Management Admission Test (GMAT);
3. Have completed 24 semester hours in business subjects.
4. Have completed 24 semester hours in accounting at the undergraduate level. Eighteen 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

Note: Candidates who are licensed using a score on the GMAT in lieu of 120 semester hours of college education may not be able to earn reciprocity in another state without additional education.

Eligibility for Examination if you sit for the exam on or after January 1, 2026, you must meet one of the following:

1.

•  Bachelor’s degree*
• 30 semester (36 quarter) hours in accounting
• Auditing in accordance with generally accepted auditing standards 
• Financial Accounting
• Taxation
• 24 semester (36 quarter) hours in Business courses
• other than Accounting
• Business Law is considered a business course

*Additional experience hours will be required when applying for licensure under this pathway.

2.

• Master’s degree
• 30 semester (36 quarter) hours in accounting
• Auditing in accordance with generally accepted auditing standards 
• Financial Accounting
• Taxation
• 24 semester (36 quarter) hours in Business courses OAC 4701-3-03(C)
• other than Accounting
• Business Law is considered a business course

Transcripts

If you are currently enrolled in college at the time of application, you must:

• Submit an official transcript from each school you attended.
• Submit to CPAES a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses will be completed no later than 180 days or fewer following the date apply to take the first section of the Examination. The form must be signed by an authorized official of the college and signed by you.
  • The official transcript(s) must be sent directly from your school to CPA Examination Services.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

After all educational requirements have been met, you must:

• Have the academic institution(s) submitted to CPAES an official transcript to confirm satisfactory completion of the required courses.
• The official transcript(s) must be sent directly from your school to CPA Examination Services.

You are also advised:

• Failure to successfully complete the courses as indicated on the Certificate of Enrollment will result in the examination score(s) being voided.
• If the required final official transcript is not received, the application will be determined to be incomplete, and you will not receive any credit for any Examination section taken. You will not be permitted to take any future examinations and will be required to reapply as a First-time applicant.

1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
2. Testing Accommodations Request Form, if applicable. Submission by you to CPAES.

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.

Education Evaluation Application

Before you can apply for an exam section you must first be deemed eligible for the CPA Exam. Your Evaluation Application will determine if you meet the educational requirements needed to take the CPA Exam for your selected jurisdiction.

Education Evaluation Application Fee: $96.00

Exam Section Application

Once you have been found eligible for the CPA Exam you may then apply for a specific exam section. You can only apply for one exam section per application. You are advised to only apply for the exam section if you are ready to take it. Your Notice to Schedule will be valid for a limited amount of time, and you must take the exam section listed on the NTS within this time frame or you will lose those fees paid.

Exam Section Fee: $262.64

Exam Application Fee: $101.00

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Candidates are allowed to sit for each section of the examination individually and in any order. Candidates retain credit for any section(s) passed for thirty (30) months, without having to attain a minimum score on failed sections and without regard to whether they have taken other sections. Candidates must pass all four sections of the examination within a “rolling” thirty (30)-month period that begins on the date of the score release. In the event all four sections of the examination are not passed within the rolling thirty (30)-month period, credit for any section(s) passed outside the thirty (30)-month period will expire and the section(s) must be retaken.

Written requests for exceptions to the requirements set forth above may be granted at the discretion of the Board for individual hardship or other good cause demonstrated in a timely manner.