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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

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board of education lease
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Section 4701.12 | Advertisements.

...The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's name in conjunction with the words "certified public accountant" or any abbreviation of those words, or "public accountant" or any abbreviation of those words, shall be prima-facie evidence in any action brought under section 4701.18 or 4701.99 of the Revised Code that th...

Section 4701.13 | Publication of annual register.

...The accountancy board shall publish and maintain a publicly available and searchable electronic register. The register shall contain the names, license numbers, license types, license status, and disciplinary history for any actions taken under section 4701.16 of the Revised Code of all certified public accountants and public accountants holding licenses issued under this chapter as of the date the register is access...

Section 4701.14 | Unauthorized practice.

.... (c) The individual has completed an educational program with an accounting concentration. (d) The individual has passed all parts of the uniform certified public accountant examination. (2) Any individual exercising the privilege afforded under division (I)(1) of this section hereby consents and is subject, as a condition of the grant of the privilege, to all of the following: (a) The personal and subject m...

Section 4701.15 | Employees.

... conduct promulgated by the accountancy board.

Section 4701.16 | Disciplinary actions.

...quire completion of remedial continuing education programs prescribed by the board in addition to those required by section 4701.11 of the Revised Code; (6) In the case of violations of division (A)(2) or (4) of this section, require the holder of a CPA certificate, PA registration, or firm registration to submit to a peer review by a professional committee designated by the board, which committee shall report to t...

Section 4701.17 | Reissuance of revoked certificate.

...ing pursuant to notice, the accountancy board may reissue or reinstate a certificate to a certified public accountant whose certificate has been revoked or suspended or reregister anyone whose registration has been revoked or suspended. The board may require a reasonable waiting period, commensurate with the offense, before a certificate holder or registrant whose certificate or registration has been revoked or su...

Section 4701.18 | Injunctions.

...ever in the judgment of the accountancy board any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of section 4701.14 of the Revised Code, the board may make application to the appropriate court for an order enjoining such acts or practices, and upon a showing by the board that such person has engaged, or is about to engage, in any such acts or prac...

Section 4701.19 | Records.

...(A) All statements, records, schedules, working papers, and memoranda made by a certified public accountant or public accountant incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or public accountant to a client, shall be and remain the property of the accountant in the absence of an express agreement between the accountant and...

Section 4701.20 | Depositing receipts.

...All receipts of the accountancy board shall be deposited in the state treasury to the credit of the occupational licensing and regulatory fund, except that any payment made to the board in connection with an application for examination or for a permit, registration, or certificate shall be deposited only after the board approves the application. In the event the application is not approved, the board shall return the...

Section 4701.21 | Fees in excess of statutory amounts.

...The accountancy board, subject to the approval of the controlling board and except for fees required to be established by the board at amounts "adequate" to cover designated expenses, may establish fees in excess of the amounts provided in sections 4701.01 to 4701.99 of the Revised Code, provided that such fees do not exceed the amounts permitted by these sections by more than fifty per cent.

Section 4701.22 | Written examination designed to determine competency.

... document for any department, division, board, commission, or agency of this state or any political subdivision thereof be prepared by a certified public accountant, such requirement shall be construed to mean public accountant or certified public accountant. Except that to certify financial statements for qualification of contractors for the department of transportation, a public accountant holding a valid registrat...

Section 4701.26 | Certified public accountant education assistance program - fund.

...ngs of the fund. (B) The accountancy board shall enter into a contract with an Ohio-based statewide membership organization representing certified public accountants in this state to use the fund, subject to approval as described in division (C) of this section, for all of the following purposes: (1) For efforts to increase the number of certified public accountants in this state, including efforts to engage wi...

Section 4701.28 | Effect of child support default on certificate or permit.

...43 of the Revised Code, the accountancy board shall comply with sections 3123.41 to 3123.50 of the Revised Code and any applicable rules adopted under section 3123.63 of the Revised Code with respect to a certificate or permit issued pursuant to this chapter.

Section 4701.29 | Conduct of investigations.

...(A) The accountancy board may investigate whether a person has violated any provision of this chapter or rule adopted under it before commencing a disciplinary proceeding pursuant to section 4701.16 of the Revised Code or taking legal action pursuant to section 4701.18 of the Revised Code. An investigation under this section is not subject to Chapter 119. of the Revised Code. The board may appoint a committee of boa...

Section 4701.30 | Compliance with law regarding sanctions for human trafficking.

...The accountancy board shall comply with section 4776.20 of the Revised Code.

Section 4701.99 | Penalty.

...Whoever violates section 4701.14 of the Revised Code is guilty of a misdemeanor of the first degree.

Section 4740.01 | Construction industry licensing board definitions.

...ion of the board to provide continuing education courses.

Section 4740.02 | Ohio construction industry licensing board.

...e Ohio construction industry licensing board, consisting of seventeen residents of this state. The board shall have an administrative section and three specialty sections: a plumbing and hydronics section, an electrical section, and a heating, ventilating, air conditioning, and refrigeration section. The director of commerce shall appoint all members of the board. The director or the director's designee shall s...

Section 4740.03 | Administrative section of board - organization.

...e Ohio construction industry licensing board annually shall elect from among its members a chairperson and other officers as the board, by rule, designates. The chairperson shall preside over meetings of the administrative section or designate another member to preside in the chairperson's absence. The administrative section shall hold at least two regular meetings each year, but may meet at additional times a...

Section 4740.04 | Administrative section of board - powers and duties.

...ons; (2) Specifications for continuing education requirements for license renewal that address all of the following: (a) A requirement that an individual who holds any number of valid and unexpired licenses accrue a total of ten hours of continuing education courses per year; (b) Fees the board charges to persons who provide continuing education courses, in an amount of twenty-five dollars annually for each p...

Section 4740.05 | Duties of other sections.

...sed Code; (4) Criteria for continuing education courses conducted pursuant to this chapter; (5) A requirement that any training agency seeking approval to provide continuing education courses submit the required information to the appropriate specialty section of the board at least thirty days, but not more than one year, prior to the date on which the course is proposed to be offered; (6) A prohibition against...

Section 4740.06 | License application.

...mpliance with the applicable continuing education requirements. The applicant shall provide information in the renewal application satisfactory to demonstrate to the appropriate specialty section that the applicant continues to meet the requirements of divisions (B)(2), (4), and (5) of this section. Upon application and within one calendar year after a license has expired, a section may waive any of the requirement...

Section 4740.061 | License applicant to comply with RC Chapter 4776.

...he Ohio construction industry licensing board shall not grant a license to an applicant for an initial license unless the applicant complies with sections 4776.01 to 4776.04 of the Revised Code.

Section 4740.07 | Licenses issued to individuals.

...e Ohio construction industry licensing board shall issue and renew all licenses under this chapter in the name of the individual who meets the requirements of section 4740.06 of the Revised Code. (B) All individuals applying for a license under this chapter shall request, at the time of applying for a license that the individual's license be assigned to a contracting company with whom the individual is employ...

Section 4740.08 | Reciprocity.

...he Ohio construction industry licensing board submits a copy of the reciprocity agreement, and pays the licensure fee determined pursuant to section 4740.09 of the Revised Code, the appropriate specialty section of the board shall authorize the administrative section to issue, without examination, a license to that individual if the appropriate specialty section of the board determines, pursuant to rules it adopts, t...