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The experience required for the CPA certificate in Ohio
consists of performing one or more public
accounting activities as defined by Board rule. The experience
must be verified by a CPA. Experience may be earned through employment in public accounting or employment outside public accounting (i.e., business,
government, or academia). Self-employment experience also qualifies if it is properly verified. Part-time experience (fewer than 40 hours per week) is evaluated at the rate of 2,000 hours per year. The amount of experience required
is defined as follows:
- One year experience is required if a candidate has
a bachelors degree and 150 semester hours of college
credit
prior to sitting for the CPA examination.
- One year experience is required if a candidate
does not need to meet the 150-hour requirement because
the candidate
sat for the CPA examination prior to 2000.
- Two years if a candidate has a bachelors degree but
fewer than 150 semester hours of college credit prior
to sitting
for the CPA examination, but has the 150 semester hours
of college credit prior to CPA certification.
- Four years if a candidate has obtained a partial waiver
of the 150 semester hours by achieving a score of 1200
on the verbal and quantitative sections of the Graduate
Record Examination General Test.
Applicants for the Ohio CPA certificate need to complete
a Record of Experience Form for
each employer. If the applicant's supervisor is (or was)
not a CPA, the applicant must also complete a Statement
of Verifying CPA for the relevant position.
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