The following terms are used with the same meanings throughout this chapter:
(A) "Ohio college or university" means an accredited college or university located in Ohio that has been issued a certificate of authorization to grant degrees by the board of regents or is part of the "University System of Ohio."
(B) "Scholarship" is defined as a one-time award of moneys to a qualifying student who meets the requirements or a program approved by the board that, supports CPA development and recruitment as defined in Chapter 4701-17 of the Administrative Code.
(C) "Fifth year" is defined as a student who has completed a minimum of one hundred twenty semester hours and is enrolled in a program of study that will meet the educational requirements outlined in division (A)(4)(a) of section 4701.06 of the Revised Code.
(D) "Accounting education program" means any five-year degree program approved by the board and offered by an Ohio college or university and meets the educational requirements outlined in division (A)(4)(a) of section 4701.06 of the Revised Code and rule 4701-3-03 of the Administrative Code.
(E) An "Ohio resident," for the purposes of this chapter, is an individual that is a United States citizen or permanent resident who is classified, or would be classified, as an Ohio resident for tuition purposes at an Ohio college or university.
Last updated October 5, 2021 at 8:45 AM