Ohio Revised Code Search

...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, ...

...ry 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 payment to the applicant. All vouchers of the board shall be approved by t...

...ounts "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.

...f 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 registration issued in this state must have certified a financial statement submitted to the department of transportation by an...

...forts to engage with high school and college students, nontraditional students, and members of minority groups; (2) To create and implement workforce development and attraction programs; (3) To provide scholarships to students attending a college or university in this state who are citizens of the United States or who are lawfully admitted for permanent residence, as defined in section 101(a)(20) of the "Immigr...

....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.

...ter 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 board members or staff employed by the board to conduct an investigation. notwithstanding any statute...

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

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

... Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501, as amended, and that the service is in compliance with Chapter 4710. of the Revised Code; (g) A consumer reporting agency that is in substantial compliance with the "Fair Credit Reporting Act," 84 Stat. 1128, 15 U.S.C.A. 1681a, as amended. (h) A mortgage banker; (i) Any political subdivision, or any governmental or other public entity, corporation, or agency...

...n pursuant to this section shall be deposited by it in the state treasury to the credit of the consumer finance fund. (J)(1) No credit services organization shall fail to comply with division (A) of this section. (2) No credit services organization shall fail to comply with division (B), (D), (E), (F), or (G) of this section. (K) A person shall not apply for a certificate of registration under this chapter in...

... Revised Code or the rules adopted thereunder. (D) The applicant or registrant was convicted, in a court of competent jurisdiction of this state or any other state, of a felony or any criminal offense involving fraud, or failed to notify the division of financial institutions of any such conviction. (E) The applicant or registrant engaged in conduct that constituted improper, fraudulent, or dishonest dealings.