The following states and jurisdictions have been determined by the Board to be substantially equivalent to the provisions of the Uniform Accountancy Act (UAA). Pursuant to rule 4701-7-02, the Board may utilize the NASBA National Qualification Appraisal Service in order to determine the states that have substantially similar requirements to those of Ohio. Applicants for the Ohio CPA certificate from these states may use the one-page Ohio CPA certificate application by substantial equivalency for this purpose.

CPAs from states marked with an asterisk (*) are not determined by the NQAS to be substantially equivalent. All of the states that do not have a 150-hour basic requirement will be considered substantially equivalent until January 1, 2012. Ohio will accept candidates from these states if the candidate has the requirement listed under the heading "Credential Required."

Candidates who do not hold a permit or license to practice public accounting from the "substantially equivalent" states listed in the table, and who are required to possess such a permit or license according to the table, may apply for the Ohio CPA certificate using the standard Ohio CPA certificate application and submitting the required documentation with that application.