• Up to $3,500 to be utilized for review course and exam sitting fees
  • Unused costs are not given to the employee upon passing the exam
  • The employee must complete two years of service after the latest reimbursement or will owe the Company 50% of the total reimbursement to date
  • No reimbursement is allowed for exam rescheduling fees unless approved by Shareholder-in-Charge
  • Professional Ethics exam fee
  • License registration fee
  • Ohio Society of CPA initial and annual dues
  • American Institute of Certified Public Accountants initial and annual dues



Becker is the Official CPA Prep Course Provider for Maloney + Novotny LLC


  • Pass within 6 months of effective date = $2,000
  • Pass within 7 to 12 months of effective date = $1,500
  • Pass within 13 to 18 months of effective date = $1,000
  • Pass within 19 to 24 months of effective date = $500


  • Day off a day before exam day (considered a study day)
  • Day off on exam day (not considered vacation day)
  • There are no restrictions for taking the exam except as defined by the AICPA and NASBA (March, June, September and December)