Chapter 4701-3 CPA Examination Qualification

4701-3-01 Residence.

(A) Pursuant to division (A) of section 4701.06 of the Revised Code, an individual shall be considered a resident of Ohio if:

(1) The individual maintains a permanent place of residence in Ohio and actually is domiciled in Ohio.

(2) The individual is a resident of another state but works full time in Ohio.

(B) The board may waive the residence requirement defined in paragraph (A) of this rule for just cause.

(C) A candidate who earns valid conditional credit on the CPA examination while in compliance with paragraph (A) of this rule may file for an Ohio CPA certificate under the laws of this state.

(D) Any request for a waiver of the residence requirement under paragraph (B) of this rule must be accompanied by a statement to the board attesting to the reasons for the waiver and must be accompanied by appropriate supporting documentation.


Effective: 9/7/2019
Five Year Review (FYR) Dates: 9/29/2019
Promulgated Under: 119.03
Statutory Authority: 4701.06
Rule Amplifies: 4701.16
Prior Effective Dates: 05/01/1981, 02/01/1993, 09/19/1994, 12/09/1997, 01/01/2000, 05/07/2003, 06/01/2004, 07/16/2009

4701-3-02 Board approved colleges.

(A) For the purpose of qualifying for admission to the certified public accountant examination defined in division (E) of section 4701.06 of the Revised Code, the board will accept academic credits received from or accepted as transfer credits by colleges and universities accredited by an agency approved by the "Council for Higher Education Accreditation."

(B) Candidates whose training has been completed in a college or university located outside the United States must meet the foreign credential evaluation requirements specified in rule 4701-3-05 of the Administrative Code.


Effective: 9/7/2019
Five Year Review (FYR) Dates: 6/13/2019 and 09/07/2024
Promulgated Under: 119.03
Statutory Authority: 4701.06
Rule Amplifies: 4701.06
Prior Effective Dates: 12/30/1966, 12/09/1997, 01/01/2000, 05/07/2003, 07/16/2009

4701-3-03 Accounting concentration, business course requirement; graduate degrees.

(A) The accounting concentration described in division (D)(1)(b) of section 4701.06 of the Revised Code shall include thirty semester hours credit or equivalent in accounting courses, that includes course work in the following subject areas:

(1) Auditing in accordance with the generally accepted auditing standards defined in rule 4701-9-03 of the Administrative Code.

(2) Financial accounting.

(3) Management accounting or cost accounting.

(4) Taxation.

(B) Eighteen semester hours of graduate credit in accounting will qualify as the accounting concentration described in division (D)(1)(b) of section 4701.06 of the Revised Code.

(C) The business course requirement described in division (D)(1)(b) of section 4701.06 of the Revised Code shall include twenty-four semester hours credit or equivalent in business courses other than accounting courses. Business law is considered a business course.

(D) A candidate who holds a graduate degree in accounting from an institution accredited by an agency recognized by the "Council for Higher Education Accreditation" will meet the accounting concentration requirement defined in paragraph (A) or (B) of this rule and the business course requirement defined in paragraph (C) of this rule.

(E) A candidate who holds a graduate degree in business from an institution accredited by an agency recognized by the "Council for Higher Education Accreditation" will meet the business course requirement defined in paragraph (C) of this rule.


Effective: 9/7/2019
Five Year Review (FYR) Dates: 6/13/2019 and 09/07/2024
Promulgated Under: 119.03
Statutory Authority: 4701.06
Rule Amplifies: 4701.06
Prior Effective Dates: 01/17/1975, 07/05/1984, 04/27/1993, 12/09/1997, 03/19/1998, 01/01/2000, 05/07/2003, 07/16/2009

4701-3-04 Candidates who hold other degrees. [Rescinded].

Rescinded eff 7-16-09


4701-3-05 Evaluation of foreign credentials.

(A) A candidate from a foreign country may take the "International Qualification Examination," administered by the "National Association of State Boards of Accountancy," in lieu of the CPA examination if the candidate has a foreign credential that has been approved by the board.

(B) All other candidates who complete their education outside the United States, and who do not comply with the provisions of paragraph (A) of this rule, must submit their official school records to a foreign credential evaluation service approved by the board. If the evaluation service certifies that the foreign training is equivalent to the CPA examination educational requirements described in rule 4701-3-09 of the Administrative Code, the candidate may file for admission to the CPA examination in Ohio.


Effective: 9/7/2019
Five Year Review (FYR) Dates: 6/13/2019 and 09/07/2024
Promulgated Under: 119.03
Statutory Authority: 4701.06
Rule Amplifies: 4701.06
Prior Effective Dates: 06/01/1977, 06/04/1992, 11/04/1994, 12/09/1997, 01/01/2000, 05/07/2003, 09/14/2007, 07/16/2009

4701-3-06 Conditional application to sit for the CPA examination.

(A) A candidate may apply to take the CPA examination up to ninety days preceding the date on which the candidate will complete the educational requirements defined in rule 4701-3-09 of the Administrative Code under the following conditions:

(1) The candidate submits with the CPA examination application to the board's authorized agent, a transcript from the appropriate educational institution(s) showing completed educational requirements to date.

(2) The candidate submits with the CPA examination application to the board's authorized agent a letter from the appropriate educational institution(s) indicating anticipated completion of educational requirements in the next ninety days. The letter must state that the candidate will meet specific educational requirements defined in rule 4701-3-09 of the Administrative Code and specify the expected completion date of the educational requirements.

(3) The candidate includes the CPA examination section(s) and the window period the section(s) will be taken with the submission of the educational requirements under paragraphs (A)(1) and (A)(2) of this rule.

(4) The board and the board's authorized agent agree the provisions of paragraphs (A)(1), (A)(2), and (A)(3) of this rule have been satisfied.

(B) A candidate who takes the CPA examination under the conditions described in paragraph (A) of this rule will not receive scores from any completed CPA examination section until all educational requirements defined in Chapter 4701-3 of the Administrative Code are met.

(C) A candidate who takes the CPA examination under the conditions described in paragraph (A) of this rule must submit to the board's authorized agent all final transcripts and applicable supporting documentation no later than one hundred twenty days following the window in which the candidate completes the educational requirements.

(D) The board may cancel the CPA examination scores of a candidate who fails to meet the requirements in paragraph (C) of this rule.


Effective: 9/1/2019
Five Year Review (FYR) Dates: 09/01/2024
Promulgated Under: 119.03
Statutory Authority: 4701.03
Rule Amplifies: 4701.03

4701-3-07 Special examination.

(A) The special examination for a partial waiver of the educational requirements for the CPA certificate, described in section 4701.06 of the Revised Code, is defined in paragraph (B) of this rule.

(B) The CPA certification requirement of one hundred fifty semester hours of college credit, described in division (D)(1)(b) of section 4701.06 of the Revised Code, shall be waived by the board if a candidate achieves a total score of six hundred twenty on the "Graduate Management Admission Test."

(C) Pursuant to division (E) of section 4701.06 of the Revised Code, all candidates taking the special examination must complete the accounting concentration described in paragraph (A) of rule 4701-3-03 of the Administrative Code, and a minimum of twenty-four semester hours in business oriented courses as described in paragraph (C) of rule 4701-3-03 of the Administrative Code.


Effective: 9/7/2019
Five Year Review (FYR) Dates: 6/13/2019 and 09/07/2024
Promulgated Under: 119.03
Statutory Authority: 4701.06
Rule Amplifies: 4701.06
Prior Effective Dates: 05/01/1981, 07/05/1984, 06/04/1992, 09/22/1993, 12/13/1994, 12/09/1997, 08/03/1998, 01/01/2000, 05/07/2003, 07/16/2009

4701-3-08 Five year degree programs. [Rescinded].

Rescinded eff 7-16-09


4701-3-09 CPA examination educational requirements.

(A) A candidate for the CPA examination must complete the following educational requirements:

(1) One hundred fifty semester hours of college education.

(2) The accounting and business course requirements set forth in rule 4701-3-03 of the Administrative Code.

(B) The candidate may waive the requirement specified in paragraph (A)(1) of this rule provided the candidate meets the requirements of rule 4701-3-07 of the Administrative Code.

(C) The requirements set forth in paragraph (A) of this rule do not restrict the provisions or process for the conditional application to take the CPA examination as outlined in rule 4701-3-06 of the Administrative Code.


Effective: 9/7/2019
Five Year Review (FYR) Dates: 6/13/2019 and 09/07/2024
Promulgated Under: 119.03
Statutory Authority: 4701.06
Rule Amplifies: 4701.06
Prior Effective Dates: 01/31/2002, 05/07/2003, 07/16/2009