Ohio Administrative Code
Title 4701 - Accountancy Board
Chapter 4701-5 - CPA Examination Procedure
Section 4701-5-09 - Transfer of CPA examination credit from other states
Universal Citation: OH Admin Code 4701-5-09
Current through all regulations passed and filed through September 16, 2024
(A) The board may accept credit on the CPA examination that a candidate of another state desires to transfer to Ohio.
(B) The following will be considered in accepting transfer credit:
(1) Whether the
candidate meets the legal requirements in Ohio to
take the CPA examination, or met those
requirements at the time the candidate first
took the CPA examination in the other state.
(2) Whether conditional credit is still valid
in the other state.
(C) The board will not extend conditional credit past the term set by the other state or by Ohio, whichever is less.
Effective: 9/7/2019
Five Year Review
(FYR) Dates: 6/13/2019 and
09/01/2024
Promulgated
Under: 119.03
Statutory Authority: 4701.06
Rule
Amplifies: 4701.06
Prior Effective Dates: 06/01/1977, 03/14/1983,
12/09/1997, 01/01/2000, 11/07/2003,
07/16/2009
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.
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