The following credentials issued by foreign countries have been determined by the Board to be substantially equivalent to the provisions of the Ohio accountancy law, having been approved by the International Qualifications Appraisal Board and the Accountancy Board of Ohio. Applicants for the Ohio CPA certificate who hold a credential from these foreign organizations may take the International Qualifications Examination in lieu of the CPA examination and use the one-page Ohio CPA certificate application by substantial equivalency for this purpose.