ABO reinstituting credit for expired parts of the CPA Exam from the pandemic

OSCPA staff report 

Great news to share for CPA candidates: the Accountancy Board of Ohio voted last week to reinstitute credit for any parts of the CPA Exam that expired during the pandemic’s national public health emergency (Jan. 30, 2020 through May 11, 2023) and which have not been subsequently replaced by new credits for the same sections. These reinstituted credits will be valid through July 30, 2025 for all Ohio candidates. Candidates who sent scores to other states will need to check on how that state is treating credit reinstatement; some states have indicated they will not reinstitute credit. 

Related, an Ohio Administrative Code rule change 4701-5-06 is now pending that will help CPA candidates into the future. When it takes effect, the revised rule will state that any Exam credits that were received between Jan. 1, 2023 and Dec. 15, 2023 will have the clock reset to 30 months from the date the candidate received a passing grade on the first CPA Exam subject.    

The proposed rule also states that effective Jan. 1, 2024, all candidates will have 30 months to pass all 4 parts vs. the current 18 months. Again, the 30 months is from the date the candidate received a passing grade on the first part passed.   

Candidates with questions about your specific situation should contact the Accountancy Board of Ohio at 614-466-4135.