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

Any individual who does not hold an Ohio permit or a foreign certificate of a professional license, registration, or certification issued by this state, or another state and who holds an equity interest in a public accounting firm, shall comply with the continuing education requirements in rule 4701-15-02 of the Administrative Code.

Replaces: 4701-15-13

Effective: 12/25/2014
Five Year Review (FYR) Dates: 12/01/2019
Promulgated Under: 119.03
Statutory Authority: 4701.11
Rule Amplifies: 4701.11
Prior Effective Dates: 8/5/99, 10/3/03, 7/16/09