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).*
• 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: 150 semester credits (to include 30 accounting credits and 24 business credits) and an earned baccalaureate degree are required to apply for certification as an Ohio CPA.

** YOU MAY NOT BE ABLE TO OBTAIN A CPA LICENSE IN ANOTHER STATE BY SUBSTANTIAL EQUIVALENCY if you sat for the exam under the GMAT. You may be required to complete additional education prior to applying for that license. **

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, 2023 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, 2023

• Auditing and attestation:                                  $238.15

• Business environment and concepts:         $238.15

           *CPAES will stop accepting First Time BEC applications on October 1, 2023.

            **CPAES will stop accepting Re-examination BEC registrations on November 12, 2023.

• Financial accounting and reporting:           $238.15

• Regulation:                                                             $238.15

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.  Notice: As of July 1, 2023, Prometric will no longer be accepting any form of expired IDs from exam candidates.