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Becoming Licensed

This section contains information useful to candidates for the CPA certificate. For details concerning the documents required to obtain a CPA certificate, please refer to the Requirements section.

CPA Examination Information

General information for CPA Exam candidates may be found in the CPA Exam Candidate Bulletin, and 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 Education Assistance section of the website.

The academic requirements for admission to the CPA Examination

  • 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.
  • 24 semester college credits (36 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 670 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.

CPA Exam Application and Examination Fees

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

EXAMINATION FEES: As of January 1, 2021

  • Auditing and attestation:                                  $226.15

  • Business environment and concepts:         $226.15

  • Financial accounting and reporting:           $226.15

  • Regulation:                                                             $226.15

All requests for a receipt for payment of CPA Examination fees should be sent to CPA Examination Services.

Prometric is the Board's authorized CPA Examination vendor.

To apply for the CPA Examination, please visit NASBA’s Ohio CPA Exam Page.


CPA Examination Sites

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

  • 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.