[Normal_Person]

Ok, here are the facts/circumstances. Did all of my education in Ohio and started my career in Ohio. Due to my wife’s career, we moved to North Carolina and I left my original CPA firm after 9 months (on good terms – it was just a location thing). Always wanted to move down here but didn’t expect it to happen so soon.

I began studying and taking the exam in Ohio and therefore tested under the Ohio jurisdiction. When I moved to NC, I just continued to take the exam under the Ohio jurisdiction – I didn’t think much of it at the time and figured I could just transfer my scores.

Well I submit my application to NC with all the pertinent information including a successful transfer of all of my passing scores from Ohio to NC, from the Ohio state board, with raised seal, etc. I just got the packet back from NC saying I didn’t meet the requirements of 21 NCAC 08F .0105 which states:

“21 NCAC 08F .0105, states that a candidate must pass all sections of the examination with a grade of 75 or higher on each section. A candidate is subject to the following conditioning requirements:

A candidate must obtain a passing grade (75) on all sections of the Exam within an 18-month period;

A candidate may sit for any section of the Exam individually;

A candidate may sit for each section of the Examination up to four times during a one-year period, but not more than one time in a three-month testing window; and

Credit awarded by the Board for passage of a section of the Exam is valid for an 18-month period beginning on the date the section section is taken, not the date of the score notice.”

The last point is what I apparently violated. In Ohio, you have a full 18 months from the end of the testing period whereas in NC it is from the date which you took the exam. As you can see from my signature below and my post history, I used all 18 months (whether that was a good choice or not is a discussion for a different day). Therefore, NC won’t accept my scores BUT I can get my license in Ohio and transfer it successfully and all is well – I will be licensed. Problem is, all Ohio requirements require one to have their experience signed by a CPA with an Ohio license. I obviously don’t have 1 year of experience under an Ohio licensed CPA…

What do I do? I mean… I honestly feel like I cannot be licensed as a CPA now because of what I consider to be a pretty lame technicality unless I move back to Ohio and work for an Ohio licensed CPA… wtf? I have 3 years of experience working directly for CPAs, they just happen to be licensed in other states. Maybe it is my fault for not understanding the differences between NC and OH rules but if you read the above, simply knowing that wouldn’t change anything except I could’ve tried to get the exam passed quicker.

Really depressing. Hoping someone has good news but I am not hopeful.

FAR: 1/12/13 ... 82
REG: 8/30/14 ... 75
AUD: August 2013 ... 89
BEC: July 2013 ... 84

DONE

[Herbieherb]

Yea its your fault, when u scheduled reg u should've made sure the 18 month rule wouldn't be violated in NC. You spread out your exams too thinly with no room for error. If you had failed reg u would be in the same situation.

why not retake far?

NEW YORK- DONE

[Normal_Person]

I failed it twice before passing it… It isn't like I tried to cut it close – I struggled with it. Why not retake FAR – is that a joke? I mean, I could, but that is literally the last option on the table, I would almost rather just move back to Ohio.

“If you had failed reg u would be in the same situation.”

Not sure what the point of this comment is, it is very obvious. I am looking for guidance not criticism. Saying “Yea its your fault” isn't very helpful – I am well aware that I cut it close for Ohio as mentioned a couple times in my initial post.

FAR: 1/12/13 ... 82
REG: 8/30/14 ... 75
AUD: August 2013 ... 89
BEC: July 2013 ... 84

DONE

[mla1169]

So you do have 9 months under an OH CPA and are lacking 3 months? Or am I misunderstanding? Any chance your prior employer would let you work during tax season? Not ideal to be away from your bride during the week for tax season but if you have family or Friends in OH you could stay with it might be your most viable solution.

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[Normal_Person]

Yes I do have 9 months in Ohio. I worked for a CPA firm while in college (in Ohio, for 2.5 years) as well but only spent a small amount of time doing audit work. Worked for a couple CPAs in NC that have expired Ohio licenses as well which I just thought of but not sure that helps. Not sure if that would get me the other 3 months. These minor differences between states has been nothing but a nightmare to deal with.

FAR: 1/12/13 ... 82
REG: 8/30/14 ... 75
AUD: August 2013 ... 89
BEC: July 2013 ... 84

DONE

[Normal_Person]

Guess it just blows my mind that they tell me to get licensed in Ohio then transfer the license because of “substantial equivalency” but can't use the substantial equivalency argument for the initial application. When they accept an Ohio license, they accept that whatever that person did to earn the license is acceptable under NC laws. Yet it all the sudden is not acceptable because I didn't get a license in Ohio first? Doesn't make a ton of sense.

Either way, sounds like I'm screwed. Awesome.

FAR: 1/12/13 ... 82
REG: 8/30/14 ... 75
AUD: August 2013 ... 89
BEC: July 2013 ... 84

DONE

[mla1169]

No you're not screwed but will have to take additional steps. I'm sure there are multiple states where you can meet the requirements by having a NC CPA sign off on your experience then apply for reciprocity. Yes it's annoying but probably your best option at this point.

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[Normal_Person]

Yea but won't I have to find a state with the same 18 month rule as Ohio AND a rule that allows an out of state CPA to sign for experience? I will have to research but doesn't sound exactly promising. I appreciate the input though, I will look into it.

FAR: 1/12/13 ... 82
REG: 8/30/14 ... 75
AUD: August 2013 ... 89
BEC: July 2013 ... 84

DONE

[mla1169]

You'll find there are about 50 unique sets of rules, heck even international candidates can find a state where their unique education/experience/exam situation applies! Check NH, I know it's popular with international candidates.

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[Normal_Person]

I actually just checked NY and it has the same 18 month window rule as Ohio and allows for out of state CPAs to vouch for experience. Looks like that is an option. Lot of paperwork, gotta go back to old boss and get things re-notarized… Ugh. But, at least there are options. It is absolutely incredible that this is how this has to go down when substantial equivalency and reciprocity exist… Oh well, complaining isn't going to change anything. Thanks much for your help. It is good to know I am not completely screwed and have options no matter how painful they might be.

FAR: 1/12/13 ... 82
REG: 8/30/14 ... 75
AUD: August 2013 ... 89
BEC: July 2013 ... 84

DONE

[CPAfit]

@mla1169 I am an international candidate and I can confirm NH is the GOAT 🙂

[Anonymous]

inless im missing something, wont it be easiest to move back to ohio for 3 months and practice there, get the licence and then move to NC

[Normal_Person]

NY allows a non-NY CPA to vouch for experience and also has the same 18 month rule as Ohio, so I think the best course of action will be applying for CPA in NY then filing reciprocity with NC. Unless someone can poke a hole in that logic, that is likely going to be the easiest route.

FAR: 1/12/13 ... 82
REG: 8/30/14 ... 75
AUD: August 2013 ... 89
BEC: July 2013 ... 84

DONE

[242126]

I'm a candidate in Ohio as well. My understanding is a licensed CPA from any state can sign off for experience requirements. I called the Board about this because my experience will not be signed for by an Ohio CPA. The Board stated that the CPA signing had to have a valid, active license and the CPA could be licensed in any state.

[Normal_Person]

@242126 If that is true then that would be amazing. I guess when I was looking at the statutes I could've misunderstood. I know someone at the board in Ohio well so would much rather get licensed there then transfer to NC since they already have all of my information on file.

Thanks so much for taking the time to reply – really appreciate it!

FAR: 1/12/13 ... 82
REG: 8/30/14 ... 75
AUD: August 2013 ... 89
BEC: July 2013 ... 84

DONE

[242126]

@Normal_Person – Also, look at the Record of Experience Form and Experience Verification Form. They both specifically have sections for the CPA to list the state he/she is licensed in.

https://www.acc.ohio.gov/Licensing/CPACertificate.aspx

[Author]

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