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.

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:
  • 150 semester college credits (225 quarter college credits).
  • 30 semester college credits (45 quarter college credits) in accounting courses. Accounting courses typically cover the areas of financial accounting, cost/managerial accounting, CPA 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 150 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.  Two (2) years of accounting experience will be required for CPA Certification if you first sat for the CPA exam prior to completing 150 semester credits.  Please consult ORC 4701.06 for more 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 are as follows:
Application Fees
  • Application fee-4 sections:                                                        $170.00
  • Application fee-3 sections:                                                        $165.00
  • Application fee-2 sections:                                                        $160.00
  • Application fee-1 section:                                                          $155.00
Registration Fees
  • Registration fee - 4 Examination sections:                                 $95.00
  • Registration fee - 3 Examination sections:                                 $90.00
  • Registration fee - 2 Examination sections:                                 $85.00
  • Registration fee - 1 Examination section:                                   $80.00
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, 2017 for the CPA examination are as follows:
Examination Fees
  • Auditing and attestation:                                                      $209.99
  • Business environment and concepts:                                  $209.99
  • Financial accounting and reporting:                                     $209.99
  • Regulation:                                                                           $209.99
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