4701-15-13 Continuing education requirements of non-CPA owners.

(A) Pursuant to division (D)(6) of section 4701.04 of the Revised Code, an individual who owns an equity interest in a public accounting firm and does not hold an Ohio permit or a foreign certificate shall maintain certain minimum continuing education requirements as described in paragraphs (B) and (C) of this rule.

(B) An individual who does not hold a professional license issued by the state of Ohio or any other state must comply with the continuing education requirements established by section 4701.11 of the Revised Code and this chapter.

(C) An individual who holds a professional license issued by the state of Ohio or any other state must comply with the continuing education requirements established by law to maintain that professional license.

Effective: 07/16/2009
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: 8/5/99, 10/3/03