Ohio Administrative Code
Title 4701 - Accountancy Board
Chapter 4701-3 - CPA Examination Qualification
Section 4701-3-05 - Evaluation of foreign credentials

Universal Citation: OH Admin Code 4701-3-05

Current through all regulations passed and filed through September 16, 2024

(A) A candidate from a foreign country may take the "International Qualification Examination," administered by the "National Association of State Boards of Accountancy," in lieu of the CPA examination if the candidate has a foreign credential that has been approved by the board.

(B) All other candidates who complete their education outside the United States, and who do not comply with the provisions of paragraph (A) of this rule, must submit their official school records to a foreign credential evaluation service approved by the board. If the evaluation service certifies that the foreign training is equivalent to the CPA examination education requirements described in rule 4701-3-03 of the Administrative Code, the candidate may file for admission to the CPA examination in Ohio.

Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.