(A) The "Statement on Standards for Continuing Professional Education Programs," jointly issued by the "National Association of State Boards of Accountancy" and the "American Institute of Certified Public Accountants," is considered by the board to be an acceptable set of guidelines related to continuing education.
(B) An Ohio permit holder who does not follow the standards defined in paragraph (A) of this rule must justify any departure from those standards.
R.C. 119.032 review dates: 07/16/2014
Promulgated Under: 119.03
Statutory Authority: 4701.11
Rule Amplifies: 4701.11
Prior Effective Dates: 1/17/75, 4/26/96, 9/20/96, 8/5/99, 12/1/02