Ohio Revised Code Search
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Section 4701.06 | Requirements for CPA certificate.
...ccountants. The board may contract with third parties to perform administrative services that relate to the examination and that the board determines are appropriate in order to assist the board in performing its duties in relation to the examination. (B)(1) The experience requirement for a candidate who does not meet the educational requirements under division (A)(2)(a) of this section because the board has waive... |
Section 4701.061 | Alternative requirements for CPA certificate.
...06 of the Revised Code, the accountancy board shall grant a certificate of "certified public accountant" to any public accountant who meets all the following requirements: (A) The public accountant applies to the board for the certificate under this section. (B) At the time of application and the time that the certificate is granted, the public accountant holds an Ohio permit. (C) At the time of application, any p... |
Section 4701.07 | Requirements for public accountant registration.
...The accountancy board shall register as a public accountant any person who meets all the following requirements: (A) The person is a resident of this state or has a place of business in this state. (B) The person has attained the age of eighteen years. (C) The person holds a baccalaureate or higher degree conferred by a college or university recognized by the board, with a concentration in accounting, or with w... |
Section 4701.08 | License applicant to comply with RC Chapter 4776.
...04 of the Revised Code. The accountancy 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 4701.09 | Foreign applicants.
...The accountancy board may, in its discretion, upon the payment of a fee not to exceed seventy-five dollars, permit the registration of any person who is the holder of a certificate, license, or degree in a foreign country constituting a recognized qualification for the practice of public accounting in such country. A person so registered shall use only the title under which the person is generally known in the person... |
Section 4701.10 | Issuing permits to practice.
...(A) The accountancy board, upon application, shall issue Ohio permits to practice public accounting to holders of the CPA certificate or the PA registration. Subject to division (H)(1) of this section, there shall be a triennial Ohio permit fee in an amount to be determined by the board not to exceed one hundred fifty dollars. All Ohio permits shall expire on the last day of December of the year assigned by the board... |
Section 4701.11 | Continuing education.
...The accountancy board may adopt rules requiring that each applicant for an Ohio permit shall have demonstrated to the satisfaction of the board that the applicant has maintained 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 t... |
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.
...ted by rules adopted by the accountancy board, no individual shall assume or use the title or designation "certified public accountant," "certified 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," o... |
Section 4701.15 | Employees.
... conduct promulgated by the accountancy board. |
Section 4701.16 | Disciplinary actions.
...9. of the Revised Code, the accountancy board may discipline as described in division (B) of this section a person holding an Ohio permit, an Ohio registration, a firm registration, a CPA certificate, or a PA registration or any other person whose activities are regulated by the board for any one or any combination of the following causes: (1) Fraud or deceit in obtaining a firm registration or in obtaining a CPA ... |
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.
...e Ohio construction industry licensing board issues to an individual as a heating, ventilating, and air conditioning contractor, refrigeration contractor, electrical contractor, plumbing contractor, or hydronics contractor. (B) "Contractor" means any individual or contracting company that satisfies both of the following: (1) Has responsibility for the means, method, and manner of construction, improvement, re... |
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 5126.331 | Ex parte emergency order.
...e court receives notice from the county board of developmental disabilities, or an authorized employee of the board, that the board or employee believes an emergency order is needed as described in this section. (2) The adult who is the subject of the notice is eligible to receive services or support under section 5126.041 of the Revised Code. (3) There is reasonable cause to believe that the adult i... |
Section 5126.332 | Probable cause hearing.
...(A) If an order is issued pursuant to section 5126.331 of the Revised Code, the court shall hold a hearing not later than twenty-four hours after the issuance to determine whether there is probable cause for the order, except that if the day following the day on which the order is issued is a weekend-day or legal holiday, the court shall hold the hearing on the next business day. (B) At the hearing, the court: (1) ... |
Section 5126.333 | Investigation of allegation of substantial risk.
...r death and that the responsible county board of developmental disabilities has failed to seek an order pursuant to section 5126.33 or 5126.331 of the Revised Code may notify the department of developmental disabilities. Within twenty-four hours of receipt of such notice, the department shall cause an investigation to be conducted regarding the notice. The department shall provide assistance to the county board to pr... |
Section 5126.34 | Training standards for reviewing abuse and neglect reports.
...Each county board of developmental disabilities shall provide comprehensive, formal training for county board employees and other persons authorized to implement sections 5126.30 to 5126.34 of the Revised Code. The department of developmental disabilities shall adopt rules establishing minimum standards for the training provided by county boards pursuant to this section. ... |
Section 5126.36 | Authorization administer medications and perform health-related activities and tube feedings.
...e Revised Code, an employee of a county board of developmental disabilities or an entity under contract with the board who is not specifically authorized by other provisions of the Revised Code to administer medications, perform health-related activities, or provide assistance in the self-administration of prescribed medications may do so pursuant to the authority granted under those sections. |
Section 5126.40 | Supported living.
... On and after July 1, 1995, each county board of developmental disabilities shall plan and develop supported living for individuals with developmental disabilities who are residents of the county in accordance with sections 5126.41 to 5126.47 of the Revised Code. |
Section 5126.41 | Individual service plans.
...The county board of developmental disabilities shall identify residents of the county for whom supported living is to be provided. Identification of the residents shall be made in accordance with the priorities set under section 5126.04 of the Revised Code and the waiting lists established under section 5126.042 of the Revised Code. The board shall assist the residents in identifying their individual service ne... |
Section 5126.42 | Procedures for resolution of grievances.
...Each county board of developmental disabilities shall establish procedures for the resolution of grievances between the following: (A) The board and providers; (B) The board and an entity with which it has a shared funding agreement. |
Section 5126.43 | Supported living arrangements.
... providing supported living, the county board of developmental disabilities shall arrange for supported living on behalf of and with the consent of individuals based on their individual service plans developed under section 5126.41 of the Revised Code. With the state distribution and any other money designated by the board for supported living, the board shall arrange for supported living in one or more of the ... |
Section 5126.45 | Contract with provider of supported living.
...nt to a contract shall be considered a third-party beneficiary to the contract. (B) The contract shall be negotiated between the provider and the county board. The terms of the contract shall include at least the following: (1) The contract period and conditions for renewal; (2) The services to be provided pursuant to the individual service plan; (3) The rights and responsibilities of all parties to the con... |
Section 5126.46 | Obligations to provide residential services.
...(A) No county board of developmental disabilities shall be obligated to use any money other than money in the community developmental disabilities residential services fund to furnish residential services. (B) Except with respect to a child required to be provided services pursuant to section 121.38 of the Revised Code, no court or other entity of state or local government shall order or otherwise require a county b... |
Section 5126.47 | Joint county residential services consortium.
...A county board of developmental disabilities may, pursuant to a resolution adopted by an affirmative vote of the majority of its members, establish, by agreement with one or more other county boards of developmental disabilities, a residential services consortium to jointly provide residential services and supported living. The agreement shall designate one board to assume the fis... |
Section 5126.49 | Residential facility linked deposit program.
...The county board of developmental disabilities may adopt a resolution requesting the board of county commissioners to implement a residential facility linked deposit program under sections 5126.51 to 5126.62 of the Revised Code if the county board of developmental disabilities finds all of the following: (A) There is a shortage of residential facilities in the county for individuals with developmental disabilities. ... |
Section 5126.50 | Standards for residential facility linked deposit program.
...If the board of county commissioners adopts a resolution under sections 135.801 and 135.802 of the Revised Code implementing a residential facility linked deposit program, the county board of developmental disabilities shall adopt a resolution that does all of the following: (A) Establishes standards for its review of applications and its approval or disapproval of proposed residential fa... |
Section 5126.51 | Residential facility linked deposit program definitions.
...As used in sections 5126.51 to 5126.62 of the Revised Code: (A) "Develop" or "development," in contexts not referring to developmental disabilities, means construction or rehabilitation. (B) "Eligible lending institution" means a financial institution that meets all of the following requirements: (1) Is eligible to make commercial loans; (2) Has an office located within the territorial limits of the county; ... |
Section 5126.52 | Shortage of suitable residential facilities.
...The general assembly finds that individuals with developmental disabilities residing in the state face a shortage of suitable residential facilities; that loans to finance the development of suitable residential facilities are subject to high interest rates; that eligible organizations, otherwise willing and able to develop suitable residential facilities, are unable to do so because of the high interest rates; and, ... |
Section 5126.53 | Resolution by county commissioners.
...is not operative in a county unless the board of county commissioners has adopted a resolution under sections 135.801 and 135.802 of the Revised Code implementing the program in the county. |
Section 5126.54 | Application for loan to develop facility.
... the proposed project from the county board of developmental disabilities of the county in which the facility will be developed. The application shall be in the form prescribed by the board and include all of the following: (A) The organization's name, business address, and telephone number; (B) The name of an officer or employee of the organization who may be contacted with regard to the app... |
Section 5126.55 | Resolution approving or disapproving development of proposed residential facility.
...The county board of developmental disabilities shall review each application filed under section 5126.54 of the Revised Code and adopt a resolution approving or disapproving development of the proposed residential facility. The county board shall not approve development of the proposed residential facility unless it finds, based upon the application and its evaluation of the applicant, that development of the residen... |
Section 5126.56 | Applying to eligible lending institution after approval.
...solution, adopted by the organization's board of trustees, certifying that if the organization's application for a residential facility linked deposit loan is approved and accepted, the organization will use the loan solely to finance all or part of the cost of developing the residential facility as approved in the resolution adopted under section 5126.55 of the Revised Code. |
Section 5126.57 | Approving or disapproving application for residential facility linked deposit loan.
...t each of the following to the county board of developmental disabilities: (A) A certification that it is an eligible lending institution; (B) A statement that it has approved a residential facility linked deposit loan to the eligible organization and the amount of the loan; (C) A copy of the eligible organization's loan application and a copy of the resolution of the eligible organization's b... |
Section 5126.58 | Board approval or disapproval of loan application.
...The county board of developmental disabilities shall adopt a resolution approving or disapproving an eligible organization's application for a residential facility linked deposit loan. The county board shall disapprove an application unless it finds, based on the application and its evaluation of the applicant, each of the following: (A) The applicant has fully complied with sections 5126.54 and 5126.56 of the Revis... |
Section 5126.59 | Residential facility linked deposit agreement.
... linked deposit loan by the county board of developmental disabilities, the county's investing authority shall enter into a residential facility linked deposit agreement with the eligible lending institution. The agreement shall include all of the following terms: (A) An agreement by the investing authority to place certificates of deposit with the eligible lending institution, in the... |
Section 5126.60 | Lending value of residential facility linked deposit.
...On placement of a residential facility linked deposit pursuant to the residential facility linked deposit agreement under section 5126.59 of the Revised Code, the eligible lending institution shall lend the value of the residential facility linked deposit in accordance with the agreement. The loan shall be at an annual interest rate that is the same number of percentage points below the annual borrowing rate currentl... |
Section 5126.61 | Monitoring compliance - annual report.
... authority shall annually report to the board of county commissioners and county board of developmental disabilities with regard to the operation of the county's residential facility linked deposit program. The report shall list the eligible organizations receiving residential facility linked deposit loans under the residential facility linked deposit program. |