CPA
EXAMINATION CONDITIONING
Due to the delay in reporting grades for the first four exam windows, many candidates will receive one or two extra windows for conditioning purposes.
Conditioning refers
to the time period CPA examination credit is valid if a candidate
has earned partial credit but not completed the entire exam.
The normal conditioning period in Ohio is 6 examinations or examination
windows following the date on which
the candidate earned initial credit on the CPA examination. The
following table shows the new conditional credit expiration deadlines in bold type:
Date
Credit First Earned |
Date CPA Exam Must Be Completed |
| January-February 2006 CPA exam |
September 30, 2007
(6 windows) |
| April-May 2006 CPA exam |
December 31, 2007
(6 windows) |
| July-August 2006 CPA exam |
March 31, 2008
(6 windows) |
| October-November 2006 CPA exam |
June 30, 2008
(6 windows) |
| January-February 2007 CPA exam |
September 30, 2008
(6 windows) |
| April-May 2007 CPA exam |
December 31, 2008
(6 windows) |
| July-August 2007 CPA exam |
March 31, 2009
(6 windows) |
October-November 2007 CPA exam
|
June 30, 2009
(6 windows) |
| January-February 2008 CPA exam |
September 30, 2009
(6 windows) |
