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CPA EXAM EDUCATION REQUIREMENTS

The basic educational requirements for admission to the CPA examination in Ohio are summarized on the course evaluation worksheet. The details of the requirements are as follows:

  • A baccalaureate degree and 150 semester hours (225 quarter hours) of college credit. In lieu of 150 semester hours, a baccalaureate or associates degree and a score of 620 on the Graduate Management Admission Test.
  • 30 semester hours (45 quarter hours) in accounting (or 24 semester hours in accounting, excluding principles) with coverage in these 5 subject areas: auditing, financial accounting, management accounting, professional ethics, and taxation.
  • 24 semester hours (36 quarter hours) in business courses other than accounting courses. Economics and information systems count as business subjects.
  • Note concerning accounting course requirement: One course in computer information systems, if begun prior to May 7, 2003, counts as an accounting course. However, courses in accounting information systems still count as accounting courses.
  • Note concerning business course requirement: One course in each of the following subject areas, if begun prior to May 7, 2003, will count as a business course: (1) English or speech, (2) Statistics, (3) Sociology or psychology, and (4) Ethics (taken in the philosophy department). Courses in the above subject areas specifically tailored for business (Business communications, Business statistics, Business ethics) still count as business courses.

Applicants for the CPA exam should contact CPA Examination Services for details concerning examination application requirements. NOTE: If you submit a complete application, you can expect an approval (notice to schedule) in about 2 weeks. Incomplete applications (incorrect fees, missing transcripts, unsigned applications, etc.) are taking 6-8 weeks to process.

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