A holder of a CPA certificate or PA registration who holds an Ohio registration defined in division (B) of section 4701.10 of the Revised Code, and who wishes to obtain the Ohio permit defined in division (A) of section 4701.10 of the Revised Code must first complete one hundred twenty credits of continuing education. This includes three continuing education credits in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code, that must be earned in the three-year period preceding application for the Ohio permit.
Five Year Review (FYR) Dates: 10/10/2014 and 12/01/2019
Promulgated Under: 119.03
Statutory Authority: 4701.11
Rule Amplifies: 4701.11
Prior Effective Dates: 1/17/75, 5/1/81, 6/4/92, 9/20/96, 3/19/98, 8/3/98, 8/5/99, 5/7/03, 8/25/05