Any individual who does not hold an Ohio permit or a foreign certificate, or 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.
Five Year Review (FYR) Dates: 6/18/2019 and 09/01/2024
Promulgated Under: 119.03
Statutory Authority: 4701.11
Rule Amplifies: 4701.11
Prior Effective Dates: 08/05/1999, 10/03/2003, 07/16/2009, 12/25/2014