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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 4701-3-07 | Special examination.

 

(A) The CPA certification requirement of one hundred fifty semester hours of college credit, described in division (A)(3)(a) of section 4701.06 of the Revised Code, shall be waived by the board if a candidate meets the educational requirement to take the CPA Examination pursuant to division (B)(2) of section 4701.06 of the Revised Code and achieves a total score of six hundred seventy on the "Graduate Management Admission Test" or a total score of six hundred fifteen on the "Graduate Management Admission Test Focus Edition."

(B) Pursuant to division (B)(1) of section 4701.06 of the Revised Code, all candidates taking the special examination must complete four years of experience as specified in rule 4701-7-05 of the Administrative Code.

Last updated September 6, 2024 at 8:30 AM

Supplemental Information

Authorized By: 4701.03, 4701.06
Amplifies: 4701.06
Five Year Review Date: 9/6/2029
Prior Effective Dates: 5/1/1981, 7/5/1984, 6/4/1992, 9/22/1993, 12/13/1994, 12/9/1997, 8/3/1998, 1/1/2000, 5/7/2003, 7/16/2009, 9/7/2019, 5/16/2021, 10/20/2021