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 either a score of 1200 on the verbal and quantitative sections of the Graduate Record Examination General Test or a score of 600 on the Graduate Management Admission Test (GMAT).
• 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.