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CPA Certification Requirements and Procedure

 Following are the general requirements for the CPA Certificate:

  • Ohio residence.  A candidate may fulfill the residence requirement at the time of passing one or more sections of the CPA examination or 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.
  • Successful completion of a professional standards and responsibilities course that emphasizes the Ohio accountancy law and Board rules. If you hold a CPA certificate issued by another state, and passed an ethics examination or course required by that state, we will accept that state's ethics examination or course in lieu of the Board's required course.
    NOTE: You must send the Board verification of program completion from the course sponsor.
  • Experience performing one or more services related to public accounting, as defined by Board rule. Accountancy law experience provision (4701.06-D).     Board experience rule.
  • Approved criminal background check.

Original Ohio CPA certificate

Note: CPA Examination Services provides the Board with the CPA examination file. Unless specifically requested, the CPA exam grades, and transcripts need not be sent to the Board with the CPA certificate application.

  • Passing grades on the CPA examination (provided to the Board by CPA Examination Services).
  • 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 (PDF file; more than one may be needed).
  • Statement of Verifying CPA (PDF file; required only if your supervisor on the Record of Experience Form is not a CPA).
  • A course in professional standards and responsibilities (PSR) that emphasizes the Ohio accountancy law and Board rules. Proof of course completion must be sent to the Board.  Link to Board-approved PSR courses
  • Proof of Ohio residence if you did not sit for the CPA examination as an Ohio resident candidate (Examples: notarized copy of your Ohio driver license, notarized copy of your lease/mortgage, or notarized letter from your Ohio employer stating that you work full-time in Ohio).

Ohio reciprocal CPA certificate by substantial equivalency
(You hold a CPA certificate/license to practice public accounting from another state.)

Ohio reciprocal CPA certificate
(You hold a CPA certificate from a state but not a permit/license to practice public accounting

Ohio CPA certificate by transfer of CPA examination grades
(You do not hold a CPA certificate from any state.)

CPA Certification Process

Upon receipt of your CPA certificate application, all required documentation, background checks (FBI/BCI), file from CPA Exam Services with your passing grades and transcripts your entire file will be reviewed by our office.  Upon review of your file, our office will send you an e-mail notifying you of any missing documents or your certification date.  Our office issues CPA certificates once a month on the 15th except for the month of December.  A letter will be sent to you the date you are certified along with an Application for Wall Certificate Form.  The letter will explain your first two-year reporting period, CPE requirements, and a tear-off portion to remit for the two-year Ohio permit (license to practice public accounting or two-year Ohio registration (inactive license).  You may remit one check of the permit or registration fee and the wall certificate fee. Please make the check payable to: Treasurer-State of Ohio.

Wall Certificate

Wall certificates are signed at the Accountancy Board meetings.  Please refer to the Board meetings page for meeting dates. You may not send in the Wall Certificate Application Form with the fee of $15.00 until you have been certified and remitted the fee for the two-year practicing permit or two-year registration to our office.

  John E. Patterson, Executive Director

Accountancy Board of Ohio

77 South High Street, Suite 1820

Columbus, Ohio  43215-6128


Email:  john.e.patterson@acc.ohio.gov

Tel: (614) 466-4135
Fax: (614) 466-2628