(A) A CPA examination candidate must complete an examination application approved by the board. All questions on the examination application must be answered and all documents requested must be submitted to the board's administrative agent, defined in paragraph (A) of rule 4701-5-01 of the Administrative Code, before the application will be considered complete. The documentation must verify that the candidate meets the requirements outlined in Chapter 4701-3 of the Administrative Code. All applicable fees must be paid before a candidate can be approved for admission to the examination.
(B) The CPA examination will be offered at test centers approved by the board that are administered by the board's authorized examination delivery vendor as defined in paragraph (B) of rule 4701-5-01 of the Administrative Code. A list of approved Ohio test centers will be posted on the board's website and made available upon request unless the applicant qualifies for military assistance.
Five Year Review (FYR) Dates: 09/30/2014 and 12/01/2019
Promulgated Under: 119.03
Statutory Authority: 4701.06, 5903.03
Rule Amplifies: 4701.06, 5903.03
Prior Effective Dates: 1/17/75, 3/14/83, 7/5/84, 6/4/92, 4/27/93, 8/2/93, 12/9/97, 1/1/00, 11/7/03, 7/16/09