Ohio Admin. Code 4701-3-07 - Special examination

(A) The CPA certification requirement of one hundred fifty semester hours of college credit, described in division (A)(3)(a) of section 4701.06 of the Revised Code, shall be waived by the board if a candidate meets the educational requirement to take the CPA examination pursuant to division (B)(2) of section 4701.06 of the Revised Code and achieves a total score of six hundred seventy on the "Graduate Management Admission Test" or a total score of six hundred fifteen on the "Graduate Management Admission Test Focus Edition."

(B) Pursuant to division (B)(1) of section 4701.06 of the Revised Code, all candidates taking the special examination must complete four years of experience as specified in rule 4701-7-05 of the Administrative Code.

Notes

Ohio Admin. Code 4701-3-07

Effective: 9/6/2024
Five Year Review (FYR) Dates: 6/14/2024 and 09/06/2029
Promulgated Under: 119.03
Statutory Authority: 4701.03, 4701.06
Rule Amplifies: 4701.06
Prior Effective Dates: 05/01/1981, 07/05/1984, 06/04/1992, 09/22/1993, 12/13/1994, 12/09/1997, 08/03/1998, 01/01/2000, 05/07/2003, 07/16/2009, 09/07/2019, 05/16/2021, 10/20/2021