4701-5-09 Transfer of CPA examination credit from other states.

(A) The board may accept credit on the uniform certified public accountant examination that a candidate of another state desires to transfer to Ohio.

(B) The following will be considered in accepting transfer credit:

(1) Whether the candidate meets the legal requirements in Ohio for admission to the examination, or met those requirements at the time the candidate first sat for the examination in the other state.

(2) Whether conditional credit is still valid in the former state.

(C) The board will not extend conditional credit past the term set by the former state or by Ohio, whichever is less.

Five Year Review (FYR) Dates: 09/30/2014 and 09/30/2019
Promulgated Under: 119.03
Statutory Authority: 4701.06
Rule Amplifies: 4701.06
Prior Effective Dates: 6/1/77, 3/14/83, 12/9/97, 1/1/00, 11/7/03