This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and
universities.
| Rule |
Rule 4701-5-01 | CPA examination administration definitions.
Effective:
September 6, 2024
(A) "American Institute of Certified
Public Accountants" is the national professional organization of certified
public acccountants in the United States that develops and grades the CPA
examination. (B) "CPA Examination Services
(CPAES)," a division of the "National Association of State Boards of
Accountancy," is the board's authorized agent for the performance of
administrative services related to the CPA examination pursuant to division
(A)(4) of section 4701.06 of the Revised Code. (C) "Prometric" is the board's authorized delivery
vendor for the CPA examination. (D) "Notice to schedule" is the document issued by
CPAES to a candidate whose CPA examination application has been approved. The
notice to schedule enables the candidate to schedule any or all parts of the
CPA examination with prometric. (E) "Military" has the same meaning as "armed
forces" defined in section 5903.01 of the Revised Code. Military spouses
are included in the board's definition. (F) "Veteran" has the same meaning as in section
5903.01 of the Revised Code. Spouses of veterans are included in the
board's definition. (G) "Service member" means a person who is serving in
the armed forces of the United States or a reserve component of the armed
forces of the United States and their spouses.
Last updated September 6, 2024 at 8:30 AM
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Rule 4701-5-02 | CPA examination applications.
Effective:
September 6, 2024
(A) A CPA examination candidate must
complete an examination application approved by the board. All questions on the
examination application must be answered and all documents requested must be
submitted to CPAES, defined in paragraph (B) of rule 4701-5-01 of the
Administrative Code, before the application will be considered complete. The
documentation must verify that the candidate meets the requirements outlined in
Chapter 4701-3 of the Administrative Code. All applicable fees must be paid
before a candidate can be approved for admission to the examination, unless the
applicant qualifies for military assistance. (B) The CPA examination will be offered
at test centers approved by the board that are administered by prometric, as
defined in paragraph (C) of rule 4701-5-01 of the Administrative Code. A list
of approved Ohio test centers shall be posted on the board's
website.
Last updated September 6, 2024 at 8:30 AM
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Rule 4701-5-03 | CPA examination subjects.
Effective:
September 7, 2019
(A) The CPA examination shall cover
subjects determined by the "American Institute of Certified Public
Accountants." (B) The CPA examination subjects may be
taken in any order.
Last updated July 17, 2024 at 2:03 PM
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Rule 4701-5-04 | CPA examination scheduling.
Effective:
September 6, 2024
(A) After CPAES approves a
candidate's CPA examination application, the candidate will be issued a
notice to schedule. The notice to schedule is valid for six months from the
date of issuance. In the event that a service member is called to active duty,
an extension shall be made for the length of their deployment. (B) Specific policies concerning CPA examination scheduling,
including the scheduling of preferred test centers and fees for rescheduling,
are subject to change. These policies will be posted on the CPAES website and
made available upon request.
Last updated September 6, 2024 at 8:30 AM
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Rule 4701-5-05 | Conduct during the CPA examination.
Effective:
September 7, 2019
(A) Prior to the CPA examination each
candidate will receive instructions pertaining to examination procedure and
conduct. A candidate who fails to abide by any instructions may be expelled
from the examination. (B) A candidate shall not engage in any
misconduct during the CPA examination. The staff of Prometric is authorized to
report all instances of candidate misconduct during the examination directly to
the board. A review by the board of such evidence may result in the suspension
of a candidate's privilege to take the examination for a period of time,
the cancellation of any examination score earned during the day of the
misconduct, or the candidate's permanent exclusion from the
examination.
Last updated July 17, 2024 at 2:03 PM
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Rule 4701-5-06 | Passing score; conditional credit.
Effective:
January 1, 2024
(A) The passing grade for each subject of
the CPA examination is seventy-five. A candidate who passes any subject of the
CPA examination will earn conditional credit for that subject. (B) As of January 1, 2024, a candidate
who earns initial conditional credit for one or more subjects of the CPA
examination must complete the remaining subject or subjects of the examination
by the last day of the thirtieth month from the date the candidate earns a
passing grade on the first CPA examination subject. Any candidate who earned
conditional credit for one or more subjects of the CPA examination between July
1, 2022 and December 31, 2022 will have the credit or credits extended to June
30, 2025. Any candidate who received conditional credit for one or more
subjects of the CPA examination between January 1, 2023 and December 29, 2023
will have the credit or credits reset to thirty months from the date the
candidate earned a passing grade on the first CPA examination
subject. (C) If the candidate does not pass the CPA examination during the
period specified in paragraph (B) of this rule, then the candidate will lose
all conditional credit older than the period specified in paragraph (B) of this
rule. (D) Extensions and waivers shall be
granted to a service member and their spouse if the service member is called to
active duty during the CPA exam taking process.
Last updated July 17, 2024 at 2:03 PM
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Rule 4701-5-07 | Non-disclosure of CPA examination information; grade procedures.
Effective:
September 6, 2024
(A) The board shall give no information
to any candidate subsequent to the administration of the CPA examination
concerning examination questions or answers. (B) The only CPA examination result that
will be disclosed by the board to the public is the fact that a candidate was
successful in passing the entire examination. The board will not disclose any
other information concerning examination results except to the candidate or at
the direction of the candidate. (C) A candidate may request a review of
the candidate's CPA examination score if the candidate received a failing
score. The candidate shall pay the cost of the review.
Last updated September 6, 2024 at 8:30 AM
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Rule 4701-5-09 | Transfer of CPA examination credit from other states.
Effective:
September 7, 2019
(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.
Last updated July 17, 2024 at 2:04 PM
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