To all International CPA Exam Candidates,

The Accountancy Board and NASBA understands you have dedicated an incredible amount of time preparing for this next step in your professional development. We also recognize that current travel restrictions, test center closures and other factors make it difficult or impossible for you to take the U.S. CPA Examination as planned. To support you on your pathway to CPA licensure, and to maintain your health and safety, we will now administer the CPA Exam temporarily in the Republic of Korea and allow other countries in Asia to test in the Republic of Korea, as well as Japan.

Starting September 30, 2020, qualified candidates may begin scheduling to take any U.S. CPA Exam section from October 1, 2020, through March 31, 2021, in Japan or the Republic of Korea. Candidates, if they choose, may also continue to schedule at the Guam Prometric Test Center. All candidates who have paid a Guam surcharge have received a separate communication regarding the process of switching to an international testing location.

To test in Japan or the Republic of Korea, you must be an eligible CPA Examination candidate with valid citizenship or long-term residency in one of the following countries:

  • China
  • Hong Kong
  • Japan
  • Macau
  • Mongolia
  • Republic of Korea
  • Republic of Singapore
  • Republic of the Philippines
  • Taiwan
  • United States of America

Candidates testing at international testing centers must pay an examination administration fee before scheduling with Prometric. To do so, please log into your NASBA CPA Candidate Account portal and select “International Administration.”

Our thoughts are with each of you during this difficult time. Please know we are doing all we can to assist you with your journey to become a U.S. CPA.


A course that earns a "Pass" versus a letter grade, will count towards the requirements to sit for the CPA Examination IF credits earned appear on the transcript and the credits are calculated in the total credits earned.

At this time, the Board permits students who are within 90 days of meeting the 150 hour requirement to apply to sit for the CPA exam. Please see Board rule OAC 4701-3-06 for additional information. Note per ORC 4701.06(D)(2)(c), those candidates who sit for the exam with less than 150 hours are required to have two years of experience to be certified.


NASHVILLE, NEW YORK, BALTIMORE - (July 1, 2020) The National Association of State Boards of Accountancy (NASBA), American Institute of CPAs (AICPA) and Prometric are launching year-round testing of the Uniform CPA Examination (Exam) beginning today. The new continuous testing model provides greater candidate flexibility and convenience, with more than 75 additional testing dates available throughout the year. The new model replaces quarterly testing windows that allowed candidates to sit for the Exam during specified dates. According to Prometric, 3,465 test events have already been scheduled between September 11-30, 2020, a previous blackout period, signifying increased flexibility and frequency in candidate testing.

“Continuous testing has been a goal for some time, and it comes in direct response to feedback from CPA Exam candidates and their desire to test more frequently throughout the year. NASBA is proud to work in collaboration with the AICPA, Prometric and the 55 U.S. Boards of Accountancy to continue to ensure the security of the Exam and to implement a successful transition,” shared NASBA Executive Vice President & COO Colleen Conrad, CPA.

The 55 U.S. Boards of Accountancy have endorsed the move to a Continuous Testing model as a means to support Exam candidates on their journey to CPA licensure. NASBA has created a Continuous Testing Status Map, which tracks the status of states with continuous testing. CPA Exam candidates are encouraged to refer to the map often for updates.

“Increasing candidate convenience is one of our top priorities,” said Michael A. Decker, AICPA vice president of Examinations. “The move to continuous testing will give candidates the flexibility to develop a personal testing schedule that works best for them.”

Under the continuous testing model, scores will be released on a rolling basis. Candidates wishing to learn more about continuous testing, as well as how the score release process will work, should visit the AICPA’s CPA Exam Score Release page, as well as follow NASBA via social media for updates. Additional information is available in this short informational video.

CPA Examination Information

This section contains information useful to candidates applying for the CPA Examination.  General information for CPA Exam candidates may be found in the CPA Exam Candidate Bulletin.  Applications may be found via the link to CPA Examination Services (CPAES).  CPAES is our agent for CPA Examination administration; applications should be sent to that organization.  A tutorial covering the CPA Exam may be found at the AICPA CPA Exam Website link.  Consult the CPA Exam Specifications link for information on new Exam content.  Students who wish to apply for financial assistance for their fifth year of college should consult the Scholarship Links section to the left.
The academic requirements for admission to the CPA Examination are:
Completion of at least 120 semester college credits (180 quarter college credits). NOTE: 150 semester credits are required to apply for certification as an Ohio CPA.
Earned a baccalaureate or higher degree from an institution recognized by the board.
30 semester college credits (45 quarter college credits) in accounting course that cover the areas of financial accounting, cost/managerial accounting, auditing, and taxation.
24 semester college credits (36 quarter college credits) in business courses.  Business courses acceptable include finance, management, economics, and marketing, as well as "business" courses designated as such by a college or university (business law, business communications, business statistics, etc.).
A candidate who has met the accounting and business course requirements but not the 120 semester credits may take the CPA Examination if the candidate achieves a score of 620 on the Graduate Management Admission Test (GMAT).  Note:  Four (4) years of accounting experience will be required for CPA Certification if you were approved under the GMAT.  Please consult the GMAT Information link for further information.
Note concerning accounting course requirement:  One course in computer information systems, if begun prior to May 7, 2003, counts as an accounting course, providing the course has a computer programming course as a pre-requisite.  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.
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application.  All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the Examination at a time; however, you are advised to only apply for a section of the Examination if you are ready to take it within the next six months.
The application and registration fees for the CPA Examination; effective January 1, 2021 are as follows:
APPLICATION FEE:  Regardless of number of sections            $180.00
REGISTRATION FEE: Regardless of number of sections          $100.00
Prometric is the Board's authorized CPA Examination vendor.
To apply for the CPA Examination, please visit NASBA’s Ohio CPA Exam Page.
The CPA Examination is offered at authorized Prometric computer-based CPA Examination sites.  These sites are subject to change.  The city listed is the Ohio metropolitan area closest to the exam site.
  • Akron:  1000 S. Cleveland Massillon Rd, Suite 104, Akron, OH 44333
  • Cincinnati: 11353 Reed Hartman Hwy., Suite LL50, Cincinnati, OH  45241
  • Cleveland:  7261 Engle Rd., Suite 203, Middleburg Heights, OH  44130
  • Columbus:  450 W. Wilson Bridge Rd., Suite 210, Worthington, OH  43085
  • Dayton:  2600 Paramount Pl., Suite 190, Fairborn, OH  45324
  • Mansfield:  625 Lexington Ave., Suite 6, Mansfield, OH  44907
  • *Mentor:  8880 Mentor Ave., Mentor, OH  44060
  • Toledo:  1745 Indian Wood Circle, Suite 110, Maumee, OH  43537
  • Youngstown-Warren:  950A Youngstown-Warren Rd., Square 1 Center, Suite D, Niles, OH  44446
Note:  An asterisk (*) indicates the Prometric computer-based CPA exam site is co-located with a Sylvan Learning Center.
The testing fees as of January 1, 2021 for the CPA examination are as follows:
Examination Fees
  • Auditing and attestation:                                                      $224.99
  • Business environment and concepts:                                  $224.99
  • Financial accounting and reporting:                                     $224.99
  • Regulation:                                                                           $224.99
All requests for a receipt for payment of CPA Examination fees should be sent to CPA Examination Services.

  John E. Patterson, Executive Director

Accountancy Board of Ohio

77 South High Street, Suite 1820

Columbus, Ohio  43215-6108


Accountancy Board of Ohio Contact List

Main Line:  614.466.4135

Fax Line:  614.466.2628