Ohio Administrative Code Search

...(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) 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...

...(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) 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) Measurement of continuing education is in terms of credits. The overriding consideration in determining whether a specific program qualifies for continuing education credit is that it should be a formal program of learning that contributes directly to the professional competence of an Ohio permit holder. (B) For live group study, as defined as part of "Standards for Continuing Professional Ed...

...(A) Measurement of continuing education is in terms of credits. The overriding consideration in determining whether a specific program qualifies for continuing education credit is that it should be a formal program of learning that contributes directly to the professional competence of an Ohio permit holder. (B) For live group study, a fifty-minute period equals one continuing education credit. B...

...(A) Measurement of continuing education is in terms of credits. The overriding consideration in determining whether a specific program qualifies for continuing education credit is that it should be a formal program of learning that contributes directly to the professional competence of an Ohio permit holder. (B) For group programs, as defined as part of "Standards for Continuing Professional Educ...

...(A) Formal continuing education programs shall be acceptable if the licensee retains the appropriate supporting documentation and if: (1) An outline is prepared and preserved by the program sponsor. (2) The program is at least fifty minutes in length, except as provided in paragraph (C) of rule 4701-15-04 of the Administrative Code. (3) The program is conducted by a qualified instructor, d...

...(A) An applicant whose status is expired, suspended or revoked, or the holder of a CPA certificate or PA registration who holds an Ohio registration defined in division (B) of section 4701.10 of the Revised Code, and who wishes to obtain the Ohio permit defined in division (A) of section 4701.10 of the Revised Code must first complete continuing education as follows: (1) A total of one hundre...

...(A) A provider of continuing education programs not specifically listed in paragraphs (B)(1) to (B)(6) of rule 4701-15-05 of the Administrative Code may apply for registration with the board. Sponsor registration shall be on a form provided by the board, and shall include the following information: (1) The name and address of the sponsor; (2) The name, address, and telephone number of the pe...

...(A) The board annually conducts a verification of continuing education programs claimed for continuing education credit by selected Ohio permit holders. Consequently, an Ohio permit holder must retain evidence to support fulfillment of the continuing education requirement until the end of the next reporting period. (B) An Ohio permit holder who fails to verify or document completion of the contin...

...(A) The board annually conducts a verification of continuing education programs claimed for continuing education credit by selected Ohio permit holders. Consequently, an Ohio permit holder must retain evidence to support fulfillment of the continuing education requirement until the end of the next reporting period. (B) An Ohio permit holder who fails to verify or document completion of the contin...

...(A) The board, in accordance with the provisions of division (H)(1) of section 4701.10 of the Revised Code, shall assess an education assistance surcharge in addition to the triennial Ohio permit and Ohio registration fee imposed pursuant to divisions (A) and (B) of section 4701.10 of the Revised Code, respectively, in the amount of thirty dollars. (B) The board may prorate the education assistance surcharge in case...

...(A) Certificates of qualification. (1) A person registered by the board under section 4703.07 or 4703.08 of the Revised Code, will upon payment of the fee required in rule 4703-1-04 of the Administrative Code, receive a certificate as provided under section 4703.10 of the Revised Code. (2) Only one certificate of qualification shall be issued to a registered architect. In the event a certificate is damaged, the bo...

...(A) Certificates of qualification. (1) A person registered by the board under section 4703.07 or 4703.08 of the Revised Code, will upon payment of the fee required in rule 4703-1-04 of the Administrative Code, receive a certificate as provided under section 4703.10 of the Revised Code. (2) Only one paper certificate of qualification shall be issued to a registered architect. In the event a paper certificate is dama...

...(A) Definitions. (1) "Armed forces" means the armed forces of the United States, including the army, navy, air force, marine corps, coast guard, or any reserve components of those forces; the national guard of any state; the commissioned corps of the United States public health service; the merchant marine service during wartime; such other service as may be designated by congress; or the Ohio organized militia when...

...(A) Definitions. (1) "Armed forces" means the armed forces of the United States, including the army, navy, air force, marine corps, coast guard, or any reserve components of those forces; the national guard of any state; the commissioned corps of the United States public health service; the merchant marine service during wartime; such other service as may be designated by congress; or the Ohio or...

...(A) All architectural firms legally formed for the purpose of providing architectural services are required to obtain a certificate of authorization from the board. Each firm authorized by the board to provide such services shall meet the following requirements: (1) More than fifty per cent of the partners, members or shareholders and more than fifty per cent of the directors, in the case of a corporation or profes...