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The basic educational requirements for admission to the CPA examination in Ohio are:
- A baccalaureate degree including 150 semester hours (225 quarter hours) of college credit. In lieu of 150 semester hours (225 quarter hours), a baccalaureate or associates degree and a score of 1200 on the verbal and quantitative sections of the Graduate Record Examination General Test.
- 30 semester hours (45 quarter hours) in accounting or 24 semester hours (36 quarter hours) in accounting, excluding principles, with coverage in these five subject areas:
- auditing,
- financial accounting,
- management accounting,
- professional ethics,
- and taxation.
- 24 semester hours (36 quarter hours) in business courses other than accounting courses.
There are similar education requirements in 45 other states, the District of Columbia, Puerto Rico and Guam.
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