(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 either an associates or baccalaureate degree, 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.
R.C. 119.032 review dates: 04/29/2009 and 07/16/2014
Promulgated Under: 119.03
Statutory Authority: 4701.06
Rule Amplifies: 4701.06
Prior Effective Dates: 5/1/81, 7/5/84, 6/4/92, 9/22/93, 12/13/94, 12/9/97, 8/3/98, 1/1/00, 5/7/03