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The examination covers the following areas: Theory of Accounts, Auditing, Practical Accounting, and Commercial Law. There are six examination sessions covering three days. Satisfactory answers to questions and correct solutions of problems will entitle candidates to 100 credits in each subject. Candidates receiving 75 or more credits in each subject will be granted a certificate. Those failing to obtain the required credits in any subject will have to be re-examined in that subject only. In marking papers the Board will take into consideration the intelligence indicated by your answers to questions and solution of problems; also the manner of presentation of Balance Sheets and financial statements. These should be such as you would submit to a client. Neatness and clearness are essential. Original item in Boxno. 0409

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Originally published by : Ohio. State Board of Accountancy, and printed by: The F.J. Heer Printing Co.



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