Chapter 4701-19 Investigations; Hearings

Any person who desires a formal hearing before the board must request the same in writing. Each formal hearing must have a stenographic record, defined in section 119.09 of the Revised Code, taken of the proceedings. Unless a person specifically requests a formal hearing before the board pursuant to a disciplinary notice sent by the board in accordance with section 119.07 of the Revised Code, all other meetings of persons with a board member or a member of the board staff shall be of an informal nature with no stenographic record taken.

HISTORY: Eff 8-5-99; 10-22-04

Rule promulgated under: RC 119.03

Rule authorized by: RC 4701.03

Rule amplifies: RC 4701.29

R.C. 119.032 review dates: 08/06/2004 and 10/22/2009

(A) Complaints against a person holding a CPA certificate, PA registration, foreign certificate, Ohio permit, Ohio registration, or firm registration, or against any other person whose activities are regulated by the board, must be in writing and must set forth in detail the facts and circumstances to be investigated by the board. This written statement must contain the specific action which the complainant requests of the board.

(B) Investigative interviews will be informal and no stenographic record, defined in section 119.09 of the Revised Code, must be taken.

(C) Should a formal charge be made by the board against a person holding a CPA certificate, PA registration, foreign certificate, an Ohio permit, Ohio registration, or firm registration, or any other person whose activities are regulated by the board, a formal hearing must be held and a stenographic record taken.

HISTORY: Eff 8-5-99; 10-22-04

Rule promulgated under: RC 119.03

Rule authorized by: RC 4701.03

Rule amplifies: RC 4701.29

R.C. 119.032 review dates: 08/06/2004 and 10/22/2009