Ohio Admin. Code 4701-5-09

Current through all regulations passed and filed through June 10, 2024

Section 4701-5-09 - Transfer of CPA examination credit from other states

(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.

Ohio Admin. Code 4701-5-09

Five Year Review (FYR) Dates: 6/14/2024 and 06/14/2029
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, 09/07/2019

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