Ohio Revised Code Search

...spaper of general circulation in the county, and by advertisement posted in at least five public places in the county. Such sales shall be conducted, and the court shall have the same power over them as sales upon execution.

... the watercraft do not satisfy the judgment, the owner of the watercraft, or master who contracted the debt or incurred the liability, shall be liable in a civil action for the balance.

...may be shall proceed according to the rules prescribed in said sections for other courts. The bill of particulars of the plaintiff shall be verified by his affidavit.

...f appeal as in other cases. If the judgment is against the watercraft by name or description, the owner, master, steward, consignee, or other agent, may appeal therefrom by entering into bond as in other cases.

... 4585.07 of the Revised Code. If the defendant appeals and the appeal is perfected, the officer on receiving the certificate of the county court judge of that fact shall restore the property.

... or auditing skills as established by rules adopted by the accountancy board. (B) "Public accounting firm" means a sole proprietorship, a partnership, a limited liability company, a professional association, a corporation-for-profit, or any other business organization that is engaged in the practice of public accounting in this state. (C) "Opinion report" means any opinion on a financial statement that is express...

...ied public accountants of whom: (A) At least two shall be in active public accounting practice in public accounting firms having offices only in this state; (B) At least two shall be in active public accounting practice in public accounting firms having offices in at least one-half of the states; (C) At least two shall not be engaged in the public practice of accounting. One member of the board shall be a represe...

...ncy board annually shall elect a president, secretary, and treasurer from its members. The board may adopt and amend rules for the orderly conduct of its affairs and for the administration of this chapter. The board may adopt and amend rules defining the practice of public accounting, rules of professional conduct appropriate to establish and maintain a high standard of integrity and dignity in registrants and ...

...ce of public accounting in this state unless it registers with the accountancy board and pays a registration fee set by the board. (B) Public accounting firms shall apply for initial registration within ninety days after formation or within ninety days after the commencement of practicing public accounting in this state. All public accounting firms shall renew their registration triennially. All public accounting ...

... Code for each day or portion thereof spent in the discharge of his official duties and shall be reimbursed for his actual and necessary expenses incurred in the discharge of such duties.

...ss and until the candidate has the requisite education and experience and has received a certificate as a certified public accountant. The board shall determine and charge a fee for issuing the certificate that is adequate to cover the expense. (E) The board by rule may prescribe the terms and conditions under which a candidate who passes part but not all of the examination may retake the examination. It also may ...

...est is registered and meets the applicable peer review requirements of the board under section 4701.04 of the Revised Code. (D) For not less than one hundred twenty months, the public accountant has held an Ohio permit and has completed and reported to the board all applicable continuing education hours required by section 4701.11 of the Revised Code and the rules adopted pursuant to that section.

... satisfactorily completed the number of credit hours in accounting, business administration, economics, and any related subjects that the board determines to be appropriate and if either of the following applies: (1) The person has passed the uniform national society of public accountants examination or a comparable examination approved by the public accountant members of the accountancy board. (2) The person has...

...o an applicant for an initial license unless the applicant complies with sections 4776.01 to 4776.04 of the Revised Code.

...son so registered shall use only the title under which the person is generally known in the person's own country, followed by the name of the country from which the person received the person's certificate, license, or degree.

...d (E) of this section have been paid, unless the board determines the failure to have been due to excusable neglect. In that case, the fee for the issuance or renewal of the Ohio permit or Ohio registration, as the case may be, shall be the amount that the board shall determine, but not in excess of fifty dollars plus the fee for each triennial period or part of a period the certificate holder or registrant did not h...

...ined a high level of professional competence by the completion of programs of continuing education satisfactory to the board during the period immediately prior to the application for the permit. The board shall not require more than one hundred twenty hours of those programs over any three-year period for applicants possessing an Ohio permit. For purposes of this section, the board shall not approve any continuing e...

...on, evidence of the commission of a single act prohibited by this section shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.

...he 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 accessed.

...d accountant," "chartered accountant," "enrolled accountant," "licensed accountant," or "registered accountant," or any other title or designation likely to be confused with "certified public accountant," or any of the abbreviations "CPA," "PA," "CA," "EA," "LA," or "RA," or similar abbreviations likely to be confused with "CPA," or any other title, designation, words, letters, abbreviation, sign, card, or device ten...

... conformity with the regulations and rules of professional conduct promulgated by the accountancy board.

...a firm registration; (10) Conduct discreditable to the public accounting profession or to the holder of an Ohio permit, Ohio registration, or foreign certificate; (11) Failure of a public accounting firm to comply with section 4701.04 of the Revised Code. (B) For any of the reasons specified in division (A) of this section, the board may do any of the following: (1) Revoke, suspend, or refuse to renew any...

...ion (A)(3) of that section as a prerequisite for recertification. The board may require compliance with any or all of the requirements of section 4701.07 of the Revised Code, including the taking of any examination described in division (D) of that section as a prerequisite for reregistration.

...Whenever 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 ...

...emoranda 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 the client to the contrary. No statement, record, schedule, ...

...diction services provider," "community mental health services provider," "drug addiction," "gambling addiction services," "included opioid and co-occurring drug addiction services and recovery supports," "mental health services," "mental illness," "recovery housing residence," and "recovery supports" have the same meanings as in section 5119.01 of the Revised Code. (2) "Medication-assisted treatment" means alcohol...

...ment, and support system that is available for use in every alcohol, drug addiction, and mental health service district; (3) Protect the personal liberty of persons with mental illnesses and persons with addictions so that they may be treated in the least restrictive environment; (4) Encourage the development of high-quality, cost-effective, and comprehensive services, including culturally sensitive services; (...

...bers, or nine members. In a single-county district, the size of the board shall be determined by the board of county commissioners representing the county that constitutes the district. In a joint-county district, the size of the board shall be determined jointly by all of the boards of county commissioners representing the counties that constitute the district. The determination of board size shall be made by ...

...Code shall serve as the entity responsible for providing mental health services in the county. A community mental health board has all the powers, duties, and obligations of a board of alcohol, drug addiction, and mental health services with regard to mental health services. An alcohol and drug addiction services board has all the powers, duties, and obligations of a board of alcohol, drug addiction, and mental healt...

...ers of a county with a population of at least seventy thousand but not more than eighty thousand, according to data from the 2010 federal census, to withdraw from a joint-county alcohol, drug addiction, and mental health service district pursuant to section 340.01 of the Revised Code, the size of the board shall be determined by the board of county commissioners representing the county that constitutes the single-cou...

...by gift, grant, or bequest shall be deposited in the treasury of the county, the treasurer of which is custodian of the alcohol, drug addiction, and mental health services funds, to the credit of the board. The money shall be made available for use by the board for purposes stated by the donor or grantor. (D) No member or employee of a board of alcohol, drug addiction, and mental health services shall be liable fo...

...ervice district; (B) Acquire, convey, lease, or enter into a contract to purchase, lease, or sell property for addiction services, mental health services, and related purposes, and enter into loan agreements, including mortgages, for the acquisition of such property.

...e extent resources are available, a community-based continuum of care that includes all of the following as essential elements: (1) Prevention and wellness management services; (2) At least both of the following outreach and engagement activities: (a) Locating persons in need of addiction services and persons in need of mental health services to inform them of available addiction services, mental health serv...

...ry and sub-acute detoxification, non-intensive and intensive outpatient services, medication-assisted treatment, peer support, residential services, recovery housing residences pursuant to section 340.034 of the Revised Code, and multiple paths to recovery such as twelve-step approaches. The services and supports shall be made available in the service district of each board of alcohol, drug addiction, and mental heal...

... 5119.396 of the Revised Code and any rules adopted under section 5119.397 of the Revised Code, but the residence is not subject to residential facility licensure by the department under section 5119.34 of the Revised Code. (B) A recovery housing residence shall not be operated by a board of alcohol, drug addiction, and mental health services unless any of the following applies: (1) The board operated the recov...

...e on behalf of medicaid recipients enrolled in medicaid managed care organizations and medicaid-eligible individuals, any of whom have been identified as needing addiction or mental health services.

...ration of facility services; (2) Community addiction services providers for addiction services and recovery supports; (3) Community mental health services providers for mental health services and recovery supports. (B) No board shall do any of the following: (1) Contract with a residential facility required to be licensed under section 5119.34 of the Revised Code unless the facility is so licensed; (2)...

...alified private or public facility, community addiction services provider, or community mental health services provider that is immediately available and willing to operate such a facility or provide the service. (B)(1) In an emergency situation, a board may operate a facility or provide an addiction service or mental health service in order to provide essential services for the duration of the emergency. (2) In...

...vices and to ensure that the essential elements of a board's continuum of care are available, as appropriate, to persons seeking or receiving addiction or mental health services.

...he board on request. The board may delegate to its executive director the authority to act in its behalf in the performance of its administrative duties. As used in this section, "mental health professional" and "addiction services professional" mean an individual who is qualified to work with persons with mental illnesses or persons receiving addiction services, pursuant to standards established by the directo...

...alth; (C) Provide consultation to community addiction services providers and community mental health services providers; (D) Recommend to the board the changes necessary to increase the effectiveness of addiction services, mental health services, and recovery supports and other matters necessary or desirable to carry out this chapter; (E) Employ and remove from office such employees and consultants in the class...

...ervices provider receives a complaint alleging abuse or neglect of an individual with mental illness or severe mental disability, or an individual receiving addiction services, who resides in a residential facility licensed under section 5119.34 of the Revised Code, the provider shall report the complaint to the board of alcohol, drug addiction, and mental health services serving the alcohol, drug addiction, and ment...

... money to such board for the operation, lease, acquisition, construction, renovation, and maintenance of community addiction services providers, community mental health services providers, and facilities in accordance with the budget required by section 340.08 of the Revised Code and approved by the department of behavioral health pursuant to section 5119.22 of the Revised Code.

...y update and publish on the board's web site a list of all opioid treatment programs licensed under section 5119.37 of the Revised Code that are operating within the board's district, based on information obtained from any of the following: (1) The federal substance abuse and mental health services administration's opioid treatment program directory; (2) A resource directory created by the department of behavio...

...(A) Using funds the general assembly appropriates for these purposes, the department of behavioral health shall provide any county assistance for one or more of the following: (1) The operation of the board of alcohol, drug addiction, and mental health services serving the county; (2) The provision of addiction services, mental health services, and recovery supports included in the board's list of services and su...

...uditor shall submit to the board a detailed monthly statement of all receipts, disbursements, and ending balances for the funds for addiction services, mental health services, and recovery supports.

...If the liability insurance is unavailable or the amount a board has procured or is able to procure is insufficient to cover the amount of a claim, the board may indemnify a board member or employee as follows: (A) For any action or inaction in the capacity of board member or employee or at the request of the board, whether or not the action or inaction is expressly authorized by this or any other section of t...

...1 of the Revised Code in percentages reflecting as nearly as possible the composition of the alcohol, drug addiction, and mental health service district served by the board. Each board and provider shall file a description of the affirmative action program and a progress report on its implementation with the department of behavioral health.

...ess enterprise that complies with the rules adopted under section 122.71 or 122.922 of the Revised Code, respectively. The director shall prepare and maintain a list of minority business enterprises and EDGE business enterprises certified under those sections. (C) From the contracts to be awarded for the purchases of equipment, materials, supplies, or services, other than contracts entered into under section 340.0...

... addiction services, the child to a community addiction services provider. A public children services agency that is sent a court order issued pursuant to division (B) of section 2151.3514 of the Revised Code shall refer the addicted parent or other caregiver of the child identified in the court order to a community addiction services provider. On receipt of a referral under this division and to the extent funding id...