(A) 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 that must be earned in the three-year period preceding application for the Ohio permit, unless the Ohio registration holder is a CPAcertified public accountant and has not held an Ohio certificate for three years. The continuing education must be taken in subjects approved by the board.
(B) An Ohio permit holder who is deficient in continuing education at the time of obtaining an Ohio registration must report the amount of the deficiency plus the continuing education requirement specified in paragraph (A) of this rule before an Ohio permit can be issued, unless the board waives or reduces this requirement in accordance with rule 4701-15-06 of the Administrative Code.
R.C. 119.032 review dates: 04/29/2009 and 07/16/2014
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