(A) An Ohio permit holder may practice public accounting, whether as an owner or employee, only in the form of a sole proprietorship, a partnership, limited liability company, professional association, corporation, or other legal entity whose characteristics conform to the Revised Code and rules of the board.
(B) A public accounting firm shall not practice using any name that is misleading to the public with respect to either the size of the firm or the type of services provided.
(C) Names of one or more retired or deceased partners, shareholders or members may be included in the registered firm name of a successor public accounting firm.
(D) A public accounting firm that uses a fictitious name must register that name with the board.
R.C. 119.032 review dates: 09/14/2012
Promulgated Under: 119.03
Statutory Authority: 4701.03
Rule Amplifies: 4701.03
Prior Effective Dates: 1/17/75, 9/1/78, 9/19/94, 8/5/99, 10/22/04