Rule 4701-7-01 | Certificate of certified public accountant.
(A) The board may issue an original CPA certificate to any person who:
(1) Does not hold a foreign certificate issued by any other state, territory, or political subdivision of the United States;
(2) Is eighteen years of age;
(3) Has successfully completed the education requirement described by division (A)(2)(a) of section 4701.06 of the Revised Code;
(4) Has successfully completed at least thirty semester credits or equivalent in accounting courses and at least twenty-four credits in business courses;
(5) Has successfully completed the CPA examination required by division (A)(3) of section 4701.06 of the Revised Code as an Ohio candidate;
(6) Has completed within the previous twelve months a course in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code;
(7) Has completed the experience requirement described in rule 4701-7-05 of the Administrative Code, and division (A)(2)(b) of section 4701.06 of the Revised Code or division (B) of section 4701.06 of the Revised Code; and
(8) Completes a criminal records check in accordance with section 4701.08 of the Revised Code.
(B) The board may issue an original CPA certificate by transfer of grades to any person who:
(1) Does not hold a foreign certificate issued by any other state, territory, or political subdivision of the United States;
(2) Is eighteen years of age;
(3) Has successfully completed the CPA examination required by division (A)(3) of section 4701.06 of the Revised Code as a candidate of another state;
(4) Has completed within the previous twelve months a course in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code;
(5) Has completed the experience requirement described in rule 4701-7-05 of the Administrative Code, and division (A)(2)(b) of section 4701.06 of the Revised Code, or division (B) of section 4701.06 of the Revised Code;
(6) Completes a criminal records check in accordance with section 4701.08 of the Revised Code; and
(7) Has completed the academic requirements in accordance with rule 4701-3-03 of the Administrative Code.
(C) The board may issue a CPA certificate by reciprocity to the holder of any valid and unrevoked foreign certificate issued by another state, territory, or political subdivision of the United States, who:
(1) Is eighteen years of age;
(2) Meets the education requirements in effect in Ohio at the time of application for the CPA certificate;
(3) Has completed within the previous twelve months a course in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code;
(4) Completes a criminal records check in accordance with section 4701.08 of the Revised Code.
Last updated January 5, 2026 at 9:52 AM
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