Ohio Administrative Code Search

...[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) Each registration identification card issued to a private investigator or security guard employee pursuant to section 4749.06 of the Revised Code and rule 4501:7-1-10 of the Administrative Code ...

...(A) The fees for applications for examination, issuance of licenses or registration cards, replacement or duplicate licenses or registration cards, transfer of licenses, and annual renewal of licenses and registrations are as follows: (1) Twenty-five dollars for application for examination for an individual applicant and, in the case of a corporation, each officer or qualifying agent specified in...

...(A) Each individual, including a partner in a partnership, an officer, or a qualifying agent who submits an application to license a company or who submits an application to renew a license pursuant to section 4749.03 of the Revised Code, shall be enrolled in the retained applicant fingerprint database maintained by the bureau of criminal identification and investigation under section 109.5721 of ...

...(A) "Disqualifying offense" means a conviction or plea of guilty to a felony offense that has a direct bearing on an individual's fitness or ability to perform the duties or responsibilities related to the provision of private investigator services, security guard services, or both. (B) For purposes of sections 4749.03 and 4749.04 of the Revised Code, the following offenses are disqualifying ...

...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) "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) Personal information systems of the board are managed on a "need to know" basis whereby the information owner determines the level of access required for an employee of the board to fulfill their job duties. The determination of access to confidential personal information contained in a personal information system. The board shall establish procedures for determining a revision to an empl...

...(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) 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 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) Is of good moral character as defined in division (V) of section 4701.01 of the Revised Code; (4) Has successfully completed the CPA examination required by d...

...(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 CPA examination required by division (A)(5) of section 4701.06 of the Revised Code as an Ohio candidate; (4) Has completed within 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)(2)(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; (4) Has successfully completed at...

...(A) A candidate for the CPA certificate must fulfill the experience requirement by performing one or more types of services specified in paragraph (A) or paragraph (C) of rule 4701-7-04 of the Administrative Code. (B) The required experience may be earned in Ohio or in any other state or country. Experience earned outside the United States may be submitted to the board for evaluation. (C) A cert...

...(A) Pursuant to division (A) of section 4701.14 of the Revised Code, a certified public accountant who meets any of the criteria described in paragraph (C), (E), or (F) of this rule may use the term "certified public accountant" as outlined in the applicable rule paragraph without holding an Ohio permit or an Ohio registration as required by section 4701.10 of the Revised Code. (B) Pursuant to di...

...(A) Pursuant to division (A) of section 4701.14 of the Revised Code, a certified public accountant who meets any of the criteria described in paragraph (C), (E), or (F) of this rule may use the term "certified public accountant" as outlined in the applicable rule paragraph without holding an Ohio permit or an Ohio registration as required by section 4701.10 of the Revised Code. (B) Pursuant to division (B) of sectio...

...(A) A holder of a CPA certificate who holds an Ohio registration must use the qualification "inactive" after the designation "certified public accountant" or "CPA" each time the designation is used. The qualification must be displayed adjacent to the designation, in a font size and style at least as prominent as that used for the designation itself. (B) A holder of a PA registration who holds...

...(A) For purposes of this chapter, "designation" refers to any written, verbal, or electronic form of use or disclosure. (B) A holder of a CPA certificate who holds an Ohio registration must use the qualification "inactive" after the designation "certified public accountant" or "CPA" each time the designation is used. The qualification must be displayed adjacent to the designation, in a font s...

...(A) An Ohio permit holder shall only perform professional services that can reasonably be expected by the Ohio permit holder or the Ohio permit holder's registered firm to be completed with professional competence. (B) An Ohio permit holder shall exercise due professional care in the performance of professional services, including adequate planning and supervision of all professional activities for which the Ohio pe...

...(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...

...(A) Section 4701.03 of the Revised Code provides that the board may promulgate rules consistent with the goal of maintaining a high standard of integrity and dignity in the accounting profession. (B) This rule applies to acts by a person holding an Ohio permit, Ohio registration, CPA certificate, PA registration, or firm registration, by a person holding a foreign certificate whose activities are regulated by the bo...

...(A) Section 4701.03 of the Revised Code states the board may promulgate rules consistent with the goal of maintaining a high standard of integrity and dignity in the accounting profession. (B) This rule applies to acts by a person holding an Ohio permit, Ohio registration, CPA certificate, PA registration, or public accounting firm registration, by a person holding a foreign certificate whose...