CPA Requirements

The basic educational requirements for admission to the CPA examination in Ohio are:

  • At least a baccalaureate degree including 150 semester hours of college credit. In lieu of 150 semester hours, a baccalaureate or associates degree and a score of 620 on the GMAT.
  • 30 semester hours in accounting including principles of financial and managerial accounting or 24 semester hours in accounting, excluding principles, with coverage in these five subject areas:
  1. Auditing
  2. Financial accounting
  3. Management accounting
  4. Professional ethics
  5. Taxation
  • 24 semester hours in business courses other than accounting courses.

For most states, accounting majors who plan to pursue a career in public accounting must have 150 semester credit hours in order to become a CPA. The additional hours above the BBA minimum in most states may be at either the undergraduate or graduate level, but a Master of Science in Accounting or a Master of Science in Taxation is highly recommended. While successfully completing your accounting undergraduate degree at the University of Cincinnati fulfills the CPA ethics requirement for Ohio, ACCT 5198 Accounting Ethics meets the ethics requirement for most other states.

You will need to consult the criteria of the State Board of Accountancy for the state where you wish to be a CPA to verify your eligibility. Lindner College of Business advisors cannot make these determinations as eligibility is determined by an external organization and criteria varies from state to state. Please visit the National Association of State Boards of Accountancy for additional information.