4701-7-02 Substantial equivalency; comparability.

(A) The board may rely on the "National QualificationQualifications 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, substantially equivalentcomparable 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.

Effective: 07/16/2009
R.C. 119.032 review dates: 04/29/2009 and 07/16/2014
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