4701-7-02 Substantial equivalency; comparability.

(A) The board may rely on the "National Qualifications Appraisal Service" of the "National Association of State Boards of Accountancy" to assist it in determining the states that have, with respect to Ohio, substantially equivalent requirements for the CPA certificate in accordance with the provisions of division (E) of section 4701.06 of the Revised Code. The board shall maintain a list of states meeting the requirements.

(B) The board may rely on the "International Qualifications Appraisal Board" to assist it in determining the countries that have, with respect to Ohio, comparable requirements for the CPA certificate in accordance with the provisions of division (E) of section 4701.06 of the Revised Code. The board shall maintain a list of countries meeting the requirements.

Five Year Review (FYR) Dates: 09/29/2014 and 09/29/2019
Promulgated Under: 119.03
Statutory Authority: 4701.06 , 4701.14
Rule Amplifies: 4701.06 , 4701.14
Prior Effective Dates: 8/5/99, 7/31/03