Original Ohio CPA certificate

Note: CPA Examination Services provides the Board with the CPA examination file. Unless specifically requested, the CPA exam grades, transcripts, and photograph need not be sent to the Board with the CPA certificate application.

• Required criminal records check.
• Passing grades on the CPA examination (provided to the Board by CPA Examination Services).
• Official college transcript(s) showing completion of 150 semester hours of college credit (provided to the Board by CPA Examination Services).
• Photograph.
• Application for Original Ohio Certificate of Certified Public Accountant (PDF file).
• Record of Experience Form (PDF file; more than one may be needed).
• Statement of Verifying CPA (PDF file; required only if your supervisor on the Record of Experience Form is not a CPA).
• The mandatory Accountancy Board/OSCPA professional standards and responsibilities course. The course certificate of completion must be sent to the Board.
• Proof of Ohio residence if you did not sit for the CPA examination as an Ohio resident candidate (Examples: notarized copy of your Ohio driver license, notarized copy of your lease/mortgage, or notarized letter from your Ohio employer stating that you work full-time in Ohio).

Ohio reciprocal CPA certificate by substantial equivalency
(You hold a CPA certificate/license to practice public accounting from a "substantially equivalent" state.)

• Required criminal records check.
• Photograph.
• Application for Ohio Certificate of Certified Public Accountant on the Basis of Substantial Equivalency (PDF file).
• Proof of CPA certification and the fact the CPA certificate is in good standing (provided to the Board by the state in which you hold a CPA certificate).
• The mandatory Accountancy Board/OSCPA professional standards and responsibilities course, or proof of completion of ethics examination or course required by your state of CPA certification. The course certificate of completion must be sent to the Board.
• Fee of $100.

Applicants from Florida and Puerto Rico need the following:

• Record of Experience Form (PDF file; more than one may be needed).
• Statement of Verifying CPA (PDF file; required only if your supervisor on the Record of Experience Form is not a CPA).

Ohio reciprocal CPA certificate
(You hold a CPA certificate from a state not "substantially equivalent.")

• Required criminal records check.
• Passing grades on the CPA examination (provided to the Board by the state in which you hold a CPA certificate).
• Official college transcript(s) showing completion of 150 semester hours of college credit (for CPA candidates who first sat for the CPA examination after January 1, 2000).
• Proof of CPA certification and the fact the CPA certificate is in good standing (provided to the Board by the state in which you hold a CPA certificate).
• Photograph.
• Application for Ohio Certificate of Certified Public Accountant by Transfer of Grades or Reciprocity (PDF file).
• Record of Experience Form (PDF file; more than one may be needed).
• Statement of Verifying CPA (PDF file; required only if your supervisor on the Record of Experience Form is not a CPA).
• The mandatory Accountancy Board/OSCPA professional standards and responsibilities course, or proof of completion of ethics examination or course required by your state of CPA certification. The course certificate of completion must be sent to the Board.
• Fee of $100.

Ohio CPA certificate by transfer of CPA examination grades
(You do not hold a CPA certificate from any state.)

• Required criminal records check.
• Proof of Ohio residence (Examples: notarized copy of your Ohio driver license, notarized copy of your lease/mortgage, or notarized letter from your Ohio employer stating that you work full-time in Ohio).
• Passing grades on the CPA examination (provided to the Board by the state in which you passed the CPA examination).
• Official college transcript(s) showing completion of 150 semester hours of college credit (for CPA candidates who first sat for the CPA examination after January 1, 2000).
• Photograph.
• Application for Ohio Certificate of Certified Public Accountant by Transfer of Grades or Reciprocity (PDF file).
• Record of Experience Form (PDF file; more than one may be needed).
• Statement of Verifying CPA (PDF file; required only if your supervisor on the Record of Experience Form is not a CPA).
• The mandatory Accountancy Board/OSCPA professional standards and responsibilities course. The course certificate of completion must be sent to the Board.
• Fee of $100.