CPA Certification Requirements and Procedure

 General requirements for the CPA Certificate:

  • Ohio residence.  A candidate must fulfill the residence requirement by passing a section of the exam as an Ohio resident and the credit is valid, or be a resident of Ohio at the time of application for the CPA certificate
  • Successful completion of the CPA examination, or possession of a CPA certificate issued by another state
  • A Board approved course in professional standards and responsibilities (PSR), completed within the last year, which emphasizes Ohio accountancy law and Board rules. Course sponsors who offer these PSR courses are listed in red on the Board’s PSR page
  • Experience performing one or more accounting services, as defined by Revised Code section 4701.06(D) and Administrative Code 4701-7-05.  NOTE:  Four (4) years of accounting experience is required for CPA Certification for candidates approved under the GMAT
  • Approved BCI and FBI criminal records checks
  • Completed and approved application. Please visit eLicense Ohio to apply

Application for original Ohio CPA certificate

  • Application
  • Criminal records check (results sent directly to the Board by vendor)
  • Passing grades on the CPA examination, provided to the Board by CPA Examination Services (CPAES)
  • Official college transcript(s) showing completion of 150 semester hours of college credit (provided to the Board by CPA Examination Services)
  • Record of Experience Form (uploaded with the application)
  • Statement of Verifying CPA (uploaded with the application; required only if the supervisor who completes the Record of Experience Form is not a CPA)
  • A Board approved course in professional standards and responsibilities (PSR), completed within the last year, which emphasizes Ohio accountancy law and Board rules. Course sponsors who offer these PSR courses are listed in red on the Board’s PSR page. (uploaded with the application)

Application for an Ohio reciprocal CPA certificate by reciprocity
(Holder of a CPA certificate/license to practice public accounting from another state.)

  • Application and payment of an application fee of $100
  • Criminal records check (results sent directly to the Board by vendor)
  • Authorization for Interstate Exchange of Examination and Licensure Information, showing passing grades on the CPA Exam (provided to the Board by the state in which applicant passed the CPA examination).
  • A Board approved course in professional standards and responsibilities (PSR), completed within the last year, which emphasizes Ohio accountancy law and Board rules. Course sponsors who offer these PSR courses are listed in red on the Board’s PSR page. (uploaded with the application)

Application for an Ohio CPA certificate by transfer of CPA Examination grades
(Does not hold a CPA certificate from any state)

  • Application and payment of an application fee of $100
  • Criminal records check (results sent directly to the Board by vendor)
  • Proof of Ohio residence. Examples: notarized copy of Ohio driver license, notarized copy of lease/mortgage, or notarized letter from Ohio employer verifying full-time employment in Ohio. (uploaded with the application)
  • Authorization for Interstate Exchange of Examination and Licensure Information, showing passing grades on the CPA Exam (provided to the Board by the state in which applicant passed the CPA examination).
  • Official college transcript(s) showing completion of 150 semester hours of college credit (for CPA candidates who first sat for the CPA examination after January 1, 2000). (provided to the Board by the college/university)
  • Record of Experience Form (uploaded with the application)
  • Statement of Verifying CPA (uploaded with the application; required only if the supervisor who completes the Record of Experience Form is not a CPA)
  • A Board approved course in professional standards and responsibilities (PSR), completed within the last year, which emphasizes Ohio accountancy law and Board rules. Course sponsors who offer these PSR courses are listed in red on the Board’s PSR page. (uploaded with the application)

CPA Certification Process

Applications for certification are reviewed in the order they are received.  Our office will notify applicants of missing documents or information.  Our office approves applications for certification on the 15th of each month except for the month of December.  Upon license issuance, new licensees receive information on their initial two-year reporting period, CPE requirements, and instructions on obtaining a wall certificate, if desired. Wall certificates are signed at Board meetings, and mailed to the licensee’s address of record.

 

  John E. Patterson, Executive Director

Accountancy Board of Ohio

77 South High Street, Suite 1820

Columbus, Ohio  43215-6128


Accountancy Board of Ohio Contact List

 

Main Line:  614.466.4135

Fax Line:  614.466.2628