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, ...