Rule 4701-7-01. Certificate of certified public accountant

119.03 (A) The board may issue an original CPA certificate to any person who: (1) Does not hold a foreign certificate issued by any other state, territory, or political subdivision of the United States; (2) Is eighteen years of age; (3) Has successfully completed the education requirement described by division (A)(2)(a) of section 4701.06 of the Revised Code; (4) Has successfully completed at least thirty semester credits or equivalent in accounting courses and at least twenty-four credits in business courses; (5) Has successfully completed the CPA examination required by division (A)(3) of section 4701.06 of the Revised Code as an Ohio candidate; (6) Has completed within the previous twelve months a course in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code; (7) Has completed the experience requirement described in rule 4701-7-05 of the Administrative Code, and division (A)(2)(b) of section 4701.06 of the Revised Code or division (B) of section 4701.06 of the Revised Code; and (8) Completes a criminal records check in accordance with section 4701.08 of the Revised Code. (B) The board may issue an original CPA certificate by transfer of grades to any person who: (1) Does not hold a foreign certificate issued by any other state, territory, or political subdivision of the United States; (2) Is eighteen years of age; (3) Has successfully completed the CPA examination required by division (A)(3) of section 4701.06 of the Revised Code as a candidate of another state; (4) Has completed within the previous twelve months a course in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code; (5) Has completed the experience requirement described in rule 4701-7-05 of the Administrative Code, and division (A)(2)(b) of section 4701.06 of the Revised Code, or division (B) of section 4701.06 of the Revised Code; (6) Completes a criminal records check in accordance with section 4701.08 of the Revised Code; and (7) Has completed the academic requirements in accordance with rule 4701-3-03 of the Administrative Code. (C) The board may issue a CPA certificate by reciprocity to the holder of any valid and unrevoked foreign certificate issued by another state, territory, or political subdivision of the United States, who: (1) Is eighteen years of age; (2) Meets the education requirements in effect in Ohio at the time of application for the CPA certificate; (3) Has completed within the previous twelve months a course in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code; (4) Completes a criminal records check in accordance with section 4701.08 of the Revised Code. Last updated January 5, 2026 at 9:52 AM Supplemental Information Authorized By: 4701.03 , 4701.06 Amplifies: 4701.06 9/6/2029 9/19/1994, 5/16/2021, 10/20/2021