Rule 4701-3-03 | Education, subject matter, and degree requirements to sit for the CPA examination.
(A) A candidate for the CPA examination must complete the following education requirements:
(1) The education requirement set forth in division (C) of section 4701.06 of the Revised Code.
(2) A candidate who seeks to take the CPA examination under division (A)(2) of section 4701.06 of the Revised Code shall meet the accounting concentration and business course requirement defined in this rule.
(3) A candidate who seeks to take the CPA examination under division (C) of section 4701.06 of the Revised Code shall provide documentation from the educational institution that will issue the candidate's qualifying baccalaureate degree that confirms the candidate is within one hundred eighty days of completion of a baccalaureate degree that meets the education and course requirements defined in paragraphs (B) and (D) of this rule.
(B) The accounting concentration described in division (A)(2)(a) 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) Taxation.
(C) Eighteen semester hours of graduate credit in accounting will meet the accounting concentration described in division (A)(2)(a) of section 4701.06 of the Revised Code and paragraph (B) of this rule.
(D) The business administration course requirement described in division (A)(2)(a) of section 4701.06 of the Revised Code shall include twenty-four semester credits or equivalent in business administration courses other than accounting courses. Business law is considered a business administration course.
(E) A graduate degree in accounting from an institution accredited by an agency recognized by the board will meet the accounting concentration requirement defined in paragraph (B) of this rule and the business course requirement defined in paragraph (D) of this rule.
(F) A graduate degree in business from an institution accredited by an agency recognized by the board will meet the business administration course requirement defined in paragraph (D) of this rule.
Last updated January 5, 2026 at 9:52 AM
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