State of Ohio
Board Home Page Link
blank
Conditional Admission to the CPA Examination
Rule 4701-3-06 of the Ohio Administrative Code

(A) A candidate who completes the educational requirements defined in rule 4701-3-09 of the Administrative Code may schedule to take the CPA examination in the examination window immediately following preceding the month in which the candidate completes will complete the educational requirements defined in rule 4701-3-09 of the Administrative Code if both of under the following conditions are met:

(1) The candidate does not have final official transcripts supporting the completion of the educational requirements.

(2) (1) The candidate submits to the board’s administrative agent a letter from the appropriate educational institution with the examination application. The letter must state that the candidate has met will meet all educational requirements for admission to the CPA examination during the examination window following the date of application.

(2) The candidate must sit for the CPA examination after the educational requirements defined in rule 4701-3-09 of the Administrative Code are completed.

(B) A candidate who applies sits for the CPA examination under the conditions described in paragraph (A) of this rule must submit to the board’s administrative agent all final official transcripts and applicable supporting documentation no later than the last day of the month following the window in which the candidate sits for the examination.

(C) The board may cancel any examination scores received by a candidate who fails to meet the requirements in paragraph (B) of this rule.

Ohio portal home page
Ohio website privacy policy