The Accountancy Board is aware of situations that may delay reporting of Quarter 2 scores. The Board will consider extending conditional credit on a case by case basis. Extension requests must be sent to John E. Patterson, Executive Director and should contain an explanation of why an extension is necessary. Quarter 2 grade must be received before making request.
This section of the Web site contains information useful to candidates applying for the CPA examination. General information for CPA exam candidates may be found in the CPA Exam Candidate Bulletin. Applications may be found by selecting the link CPA Examination Services. CPA Examination Services is our agent for CPA examination administration; applications should be sent to that organization. A tutorial covering the computer-based CPA exam may be found at the AICPA CPA Exam Website link. Consult the CPA Exam Specifications link for information on new exam content as of January 1, 2011. Students who wish to apply for financial assistance for the fifth year of college should consult the information under the Scholarship Links section to the left.
The academic requirements for admission to the CPA examination are:
- 150 semester college credits (225 quarter college credits).
- 30 semester college credits (45 quarter college credits) in accounting courses, OR 24 semester college credits (36 quarter college credits) in accounting courses above the introductory level. Accounting courses typically cover the areas of financial accounting, cost/managerial accounting, CPA auditing, and taxation.
- 24 semester college credits (36 quarter college credits) in business courses. Business courses acceptable include finance, management, economics, and marketing, as well as "business" courses designated as such by a college or university (business law, business communications, business statistics, etc.).
A candidate who has met the accounting and business course requirements but not the 150 semester credits may take the CPA examination if the candidate achieves a score of 620 on the Graduate Managment Admission Test (GMAT). Please consult the GMAT Information link for further information.
- Note concerning accounting course requirement: One course in computer information systems, if begun prior to May 7, 2003, counts as an accounting course, providing the course has a computer programming course as a pre-requisite. However, courses in accounting information systems still count as accounting courses.
- Note concerning business course requirement: One course in each of the following subject areas, if begun prior to May 7, 2003, will count as a business course: (1) English or speech, (2) Statistics, (3) Sociology or psychology, and (4) Ethics (taken in the philosophy department). Courses in the above subject areas specifically tailored for business (Business communications, Business statistics, Business ethics) still count as business courses.
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
The application fees for the CPA examination are as follows (one fee will be applicable):
- Application fee-4 sections: $170.00
- Application fee-3 sections: $165.00
- Application fee-2 sections: $160.00
- Application fee-1 section: $155.00
- Registration Fee - 4 examination sections: $ 95.00
- Registration Fee - 3 examination sections: $ 90.00
- Registration Fee - 2 examination sections: $ 85.00
- Registration Fee - 1 examination section: $ 80.00
Prometric is the Board's authorized CPA examination vendor.
CPA EXAMINATION SITES
The computer-based CPA examination is offered at authorized Prometric computer-based CPA examination sites. These sites are subject to change. The city listed is the Ohio metropolitan area closest to the exam site.
- Akron: 1000 S. Cleveland Massillon Rd, Suite 107, Akron, OH 44333
- Cincinnati: 11353 Reed Hartman Hwy., Suite LL50, Cincinnati, OH 45241
- Cleveland: 6000 Lombardo Center, Suite 220 Genesis Bldg., Seven Hills, OH 44131
- *Cleveland: 15201 Pearl Rd., Strongsville, OH 44136
- Columbus: 933 High St., Suite 130B, Worthington, OH 43085
- Dayton: 1205 Lyons Rd., Bldg. F, Suite 105, Centerville, OH 45458
- *Mentor: 8880 Mentor Ave., Mentor, OH 44060
- Toledo: 1745 Indian Wood Circle, Suite 110, Maumee, OH 43537
- Troy: 1516 W. Main St., Trojan Village Shopping Center, Troy, OH 45473
- Youngstown-Warren: Square 1 Center, 950A Youngstown-Warren Rd., Suite D, Niles, OH 44446
Note: An asterisk (*) indicates that the Prometric computer-based CPA exam site is co-located with a Sylvan Learning Center.
The testing fees as of January 1, 2017 for the CPA examination are as follows:
- Auditing and attestation: $193.45
- Business environment and concepts: $193.45
- Financial accounting and reporting: $193.45
- Regulation: $193.45
All request for a receipt for payment of CPA examination fees should be sent to CPA Examination Services.
All candidates who have passed the CPA exam but do not have the CPA certificate should select the Licensing section for information on obtaining a CPA certificate and license to practice.