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H.B. 442 Sponsor Testimony — Bill Roemer, House Commerce and Labor Committee (February 4, 2020)

Summary

Sponsor testimony on H.B. 442 to the House Commerce and Labor Committee by Bill Roemer, State Representative, Ohio's 38th House District, dated February 4, 2020. The testimony states that HB 442 would allow students in the State of Ohio to sit for the Certified Public Accountancy (CPA) exam after completing 120 semester hours of the required 150 hours of coursework. It also states that the bill would eliminate the existing penalty of requiring an additional year of experience for Ohio residents who start taking the exam earlier than current law allows. It names Representative Thomas West as joint sponsor.

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“H.B. 442 Sponsor Testimony — Bill Roemer, House Commerce and Labor Committee (February 4, 2020).” Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2020-02-05-commerce-labor-testimony-hb442roemersponsor-54b8d248e4/, SHA-256 abdfeab4457bc472878dfd0ca94cef135f4c7f13b34464945f32e1f5c5e73865.

Full text

                                          Bill Roemer
                                   State Representative
                                 Ohio’s 38th House District

                             House Commerce and Labor Committee
                                 H.B. 442 Sponsor Testimony
                                       February 4, 2020

Chairman Manning, Vice Chair Dean, Ranking Member Lepore-Hagan and members of the
House Commerce and Labor Committee, thank you profusely for the great opportunity to testify
before you on HB 442, a piece of legislation near and dear to my heart. This is a subject about
which I am very passionate. I am honored to bring this bill before you with my joint sponsor,
Representative Thomas West, as well as with the backing of our 15 bipartisan cosponsors.

HB 442 would allow students in the State of Ohio to sit for the Certified Public Accountancy
(CPA) exam after completing 120 semester hours of the required 150 hours of coursework,
including 30 hours of specified accounting classes and 24 hours of non-accounting business
classes. It will also eliminate the existing penalty of requiring an additional year of experience
for Ohio residents who start taking the Exam earlier than current law allows.

As many of you know, I am a certified public accountant (CPA), and have been for 37 years. I
was fortunate to pass the four parts of the CPA exam in 1981, and after completing the relevant
work requirements, became a CPA on May 9th, 1982. While completing the requirements for the
exam, I was working full time as an internal auditor for the Ohio Bell Telephone Company. In
addition to my employment, I was also completing classes at the Weatherhead School of
Management at Case Western Reserve University for my Master of Business Administration
with a concentration in Finance, also graduating in 1982, and was newly married, having just
purchased our home.

At the time, I was able to sit for the CPA exam having completed 120 hours of undergraduate
work taking numerous prescribed classes. I felt I was prepared to take the exam at that time and
the results substantiated that decision. Many other students in Ohio are also prepared to take the
exam after 120 hours, and should be afforded that opportunity, instead of being forced to send
their test results to other states.

Thanks again to Chairman Manning, Vice Chair Dean, Ranking Member Lepore-Hagan and
members of the House Commerce and Labor Committee. My joint sponsor, Representative
Thomas West, will now discuss relevant information demonstrating that many current students
are prepared to successfully take the exam after 120 semester hours, and perform as well as those
who are required to take 150 hours. Afterwards, we would both be happy to answer any
questions that the committee has.

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