EDUCATION

　　Licensure requirements may differ based on the requirement used when the candidate first sits for the examination. For additional information regarding licensure and experience requirements, see the board's web site www.acc.ohio.gov.

　　All candidates must meet one of the following requirements in order to be eligible to sit for the Uniform CPA Examination as a candidate of Ohio:

　　I. An applicant must have completed 150 semester hours of general college education and meet one of the following requirements:

　　1. Received a graduate degree in accounting from an institution recognized by CHEA or accredited by AACSB.

　　2. Received a graduate degree in business from an institution recognized by CHEA or accredited by AACSB with 30 semester hours of specified accounting at the undergraduate level or 18 semester hours at the graduate level (accounting subjects must include financial accounting, managerial accounting, auditing, taxation, and professional ethics).

　　3. Received a baccalaureate degree with 30 semester hours of specified accounting and 24 semester hours in business subjects. (Accounting subjects must include financial accounting, managerial accounting, auditing, taxation, and professional ethics.

　　NOTE: Courses in auditing or external auditing will satisfy the auditing and professional ethics subject requirements. Courses in internal auditing may only be applied toward general accounting hours.

　　II. Earned, in lieu of completion of 150 semester hours of general college education, a minimum score of 620 on the Graduate Management Admission Test (GMAT), conferral of an associate’s or baccalaureate degree, and 30 semester hours of specified accounting courses and 24 semester hours of business courses.

　　III. Candidates who have taken the examination as a candidate of another jurisdiction prior to January 1, 2000, may grandfather in Ohio. Contact CPA Examination Services for additional information.

　　IV. Public accountants (PA) may also qualify by experience in lieu of education. Only currently licensed PAs can qualify.

　　Candidates with education credentials earned outside the U.S. must have their credentials evaluated by a member of NACES (www.naces.org), AICE (www.aice-eval.org), or the AACRAO Office of International Education Services (www.aacrao.org).

　　For further information about Ohio's educational requirements, contact the Accountancy Board of Ohio. The Board's web site is www.acc.ohio.gov.

　　COMPLETION DEADLINE

　　Education

　　All transcripts are required to be submitted at the time the application is filed.

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

　　There is not a residency requirement for the state of Ohio.

　　TRANSCRIPTS

　　Candidates are required to have completed the educational requirements at the time an initial application is filed. Candidates must submit to CPA Examination Services an official transcript from each institution at which original credit toward the educational requirement has been earned.

　　Candidates who have completed educational requirements at institutions outside the US must have their credentials evaluated by any member of the National Foreign Evaluation Service, Inc. (NACES). For a listing, please visit our web site at www.naces.org. Candidates should obtain forms directly from the evaluation service. This evaluation must be submitted to CPA Examination Services at the time of application.

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS). extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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