Ohio Administrative Code Search

...Comment: Information regarding the availability and effective dates of the materials incorporated by reference in this rule can be found in paragraph (M) of rule 4501:7-1-01 of the Administrative Code. (A) The department shall track and monitor "Provider Applications," "Qualifying Agent Applications," "Employee Registration Applications," "Provider License Renewals," "Qualifying Agent Renewals," ...

...[Comment: Information regarding the availability and effective date of the materials incorporated by reference in this rule can be found in paragraph (M) of rule 4501:7-1-01 of the Administrative Code.] (A) Any person who wishes to carry a firearm in the course of engaging in the business of private investigation, security services, or both shall: (1) Submit either a paper or an electronic "Firear...

...[Comment: Information regarding the availability and effective date of the materials incorporated by reference in this rule can be found in paragraph (M) of rule 4501:7-1-01 of the Administrative Code.] (A) A firearm bearer notation issued in accordance with section 4749.10 of the Revised Code and rule 4501:7-1-22 of the Administrative Code does not authorize an individual to carry a concealed hand...

...(A) The annual meeting of the board shall be held at such place and time as the board may select in accordance with paragraph (C) of this rule; and at such time the chair, vice chair, and secretary, as defined in rule 4701-1-03 of the Administrative Code, shall be elected for the time period designated by the board. The election of such officers shall be the first order of business at the annual m...

...(A) The board shall have the following standing committees: (1) The executive committee shall be responsible for overall review of board policy. The committee membership shall consist of three members, and shall include the board chair, the board vice chair, and the board secretary. The board chair may also appoint additional committee members. (2) The office oversight committee shall be res...

...(A) "Access" as a noun means an instance of copying, viewing, or otherwise perceiving whereas "access" as a verb means to copy, view, or otherwise perceive. (B) "Acquisition of a new computer system" means the purchase of a "computer system," as defined in this rule, which is not a computer system currently in place nor one for which the acquisition process has been initiated as of the effect...

...(A) A candidate for the CPA examination must complete the following education requirements: (1) The education requirement set forth in division (C) of section 4701.06 of the Revised Code. (2) A candidate who seeks to take the CPA examination under division (C) of section 4701.06 of the Revised Code shall meet the accounting concentration and business course requirement defined in this rule. ...

...(A) The accounting concentration described in division (D)(1)(b) of section 4701.06 of the Revised Code shall include thirty semester hours credit or equivalent in accounting courses, that includes course work in the following subject areas: (1) Auditing in accordance with the generally accepted auditing standards defined in rule 4701-9-03 of the Administrative Code. (2) Financial accounting...

...(A) A candidate for the CPA examination must complete the following education requirements: (1) The education requirement set forth in division (C) of section 4701.06 of the Revised Code. (2) A candidate who seeks to take the CPA examination under division (C) of section 4701.06 of the Revised Code shall meet the accounting concentration and business course requirement defined in this rule. ...

...(A) The passing grade for each subject of the CPA examination is seventy-five. A candidate who passes any subject of the CPA examination will earn conditional credit for that subject. (B) As of January 1, 2024, a candidate who earns initial conditional credit for one or more subjects of the CPA examination must complete the remaining subject or subjects of the examination by the last day of the t...

...(A) The board may issue an original CPA certificate to any person who: (1) Does not hold a foreign certificate issued by any other state, territory, or political subdivision of the United States; (2) Is eighteen years of age; (3) Has successfully completed the education requirement described by division (A)(3)(a) of section 4701.06 of the Revised Code; or successfully completed the special ...

...(A) The board may issue an original CPA certificate to any person who: (1) Does not hold a foreign certificate issued by any other state, territory, or political subdivision of the United States; (2) Is eighteen years of age; (3) Has successfully completed the education requirement described by division (A)(2)(a) of section 4701.06 of the Revised Code; or successfully completed the special ...

...(A) "Practice of public accounting" means either of the following: (1) The performance of or offering to perform any engagement that will result in the issuance of any report in accordance with the professional standards defined in rule 4701-9-03, 4701-9-04, 4701-9-05, or 4701-9-06 of the Administrative Code. (2) The performance of or offering to perform services in accordance with applicable pr...

...(A) "Practice of public accounting" means either of the following: (1) The performance of or offering to perform any engagement that will result in the issuance of any report in accordance with the professional standards defined in rule 4701-9-03, 4701-9-04, 4701-9-05, or 4701-9-06 of the Administrative Code. (2) The performance of or offering to perform services in accordance with applicable professional standards...

...(A) An Ohio permit holder or registered firm shall not: (1) Practice public accounting for a contingent fee for, or receive such a fee from, a client for whom any of the following professional engagements are performed: (a) An audit or review of a financial statement. (b) A compilation of a financial statement when the Ohio permit holder expects, or reasonably might expect, that a third party may use the financial...

...(A) A contingent fee is a fee established for the performance of any service pursuant to an agreement in which no fee will be charged unless a specified finding or result is attained, or in which the amount of the fee is otherwise dependent upon the finding or result of such service. However, an Ohio permit holder's or registered firm's fees may vary depending, for example, on the complexity o...

...(A) An Ohio permit holder may practice public accounting, whether as an owner or employee, only in the form of a sole proprietorship, a partnership, limited liability company, professional association, corporation, or other legal entity whose characteristics conform to the Revised Code and rules of the board. (B) A firm name may not be used unless such name has been registered with the board. (C) A misleading CPA ...

...(A) An Ohio permit holder may practice public accounting as defined in rule 4701-7-04 of the Administrative Code, whether as an owner or employee, only in the form of a sole proprietorship, a partnership, limited liability company, professional association, corporation, or other legal entity whose characteristics conform to the Revised Code and rules of the board. (B) The name of a public account...

...The following words and terms, when used in this chapter, shall have the following meanings: (A) "Acceptance letter" means a letter issued by the peer review sponsoring organization which communicates acceptance of a peer review, and contains the name and address of the firm under review, the period covered by the peer review, the results of the peer review, and the date of acceptance and informati...

...The following words and terms, when used in this chapter, shall have the following meanings: (A) "Acceptance letter" means a letter issued by the peer review sponsoring organization that communicates acceptance of a peer review, and contains the name and address of the firm under review, the period covered by the peer review, the results of the peer review, and the date of acceptance and informatio...

...(A) All public accounting firms shall pay an initial registration fee based on the number of certified public accountants employed by the firm: (1) A public accounting firm that employs up to four Ohio permit holders shall pay an initial registration fee of thirty dollars. (2) A public accounting firm that employs five to nine Ohio permit holders shall pay an initial registration fee of ninety ...

...(A) All public accounting firms shall pay an initial registration fee of ten dollars. The renewal fee for such firms shall be thirty dollars. (B) Any public accounting firm, business or CPA permit holder that performs or offers to perform services or engagements which result in the issuance of an attest report must notify the board of this fact within ninety days of the initial engagement agreeme...

...(A) All public accounting firms shall pay an initial registration fee based on the number of certified public accountants employed by the firm: (1) A public accounting firm that employs up to four Ohio permit holders shall pay an initial registration fee of thirty dollars. (2) A public accounting firm that employs five to nine Ohio permit holders shall pay an initial registration fee of nine...

...(A) The board hereby adopts "Standards for Performing and Reporting on Peer Reviews" promulgated by the "American Institute of Certified Public Accountants" and published on that organization's website (www.aicpa.org) as its minimum standards for peer review of public accounting firms. No public accounting firm shall be required to become a member of any peer review sponsoring organization. (...

...(A) The board hereby adopts "Standards for Performing and Reporting on Peer Reviews" promulgated by the "American Institute of Certified Public Accountants" and published on that organization's website (www.aicpa.org) as its minimum standards for peer review of public accounting firms. No public accounting firm shall be required to become a member of any peer review sponsoring organization. (...