Ohio requirement is a little bit confusing and vague, but it will eventually make sense if you spend some time to analyze and absorb the requirement very well. I’m not registered with Ohio but I guess the information below will be of help to you.
•Path 1:
Minimum of 150 hours of general college education resulting in one of the following:
◦A bachelor’s degree from an institution accredited by the Association to Advance Collegiate Schools of Business (AACSB) or recognized by the Council for Higher Education Accreditation (CHEA) or the Accountancy Board of Ohio (ABO). The degree should include at least 30 semester hours of accounting with at least one course in each of the following:
■Financial accounting
■Management accounting
■Auditing (Internal auditing is not eligible for this requirement)
■Taxation
■Professional ethics and responsibilities
In addition, you need 24 semester hours in business subjects
OR
◦Receive a graduate degree in accounting from a school accredited by AACSB or recognized by CHEA
OR
◦Receive a graduate degree in business from a school accredited by AACSB or recognized by CHEA with at least 30 hours in accounting at the undergraduate level and 18 hours in accounting at graduate levels with at least one course in the following subjects:
■Financial accounting
■Management accounting
■Auditing (Internal auditing is not eligible for this requirement)
■Taxation
■Professional ethics and responsibilities
•Path 2:
As an alternative to the 150 hours of general college education you can qualify for a CPA certificate/license in Ohio with a score of 620 on the Graduate Management Admission Test (GMAT). With this requirement, you need to receive an associate’s or bachelor’s degree from an institution accredited by AACSB or recognized by CHEA or ABO with 30 semester hours of accounting and 24 hours of business. More information on GMAT can be found on
EXPERIENCE
Obtain the required experience:
•One year if you met the educational requirements after January 1, 2000 or you graduated before that date but the board determined your education to be equivalent to its current requirements
OR
•Four years of experience if you obtained your bachelor’s degree before January 1, 2000 and your education is not substantially equivalent to the current requirements.
OR
•Two years of experience if you obtained your degree before January 1, 2000 and it does not satisfy the current 150 semester hour requirement but included the necessary coursework
Ohio candidates for CPA certification are required to have experience that satisfies the following criteria:
•Gained in a public accounting firm, business, government or academia
•Verified by a CPA or a comparably qualified accountant holding an independent auditor credential who is familiar with your work and exact length of the experience
•Include services provided in the areas of consulting, personal financial planning services, tax advice, accounting or auditing service.
REG -63│ 84!!
BEC- 59│70│ 71 │78!
AUD- 75!
FAR- 87!
Mass-CPA
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