Ohio Revised Code
Chapter 4701 | Accountancy Board Law
Section 4701.02 | Accountancy Board.

Effective: April 16, 1993
Latest Legislation: Senate Bill 316 - 119th General Assembly
There is hereby created the accountancy board, consisting of nine members appointed by the governor with the advice and consent of the senate. Eight of the members shall be certified 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 representative of the general public who has never had any direct relationship with the accounting profession except as a user of the services of accountants from time to time. Not more than one member shall be affiliated with the same accounting firm, and all members of the board shall be citizens of the United States and residents of the state. Terms of office shall be for seven years, each term commencing on the twenty-first day of October and ending on the twentieth day of October. Each member shall hold office from the date of his appointment until the end of the term for which he was appointed. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed shall hold office for the remainder of such term. Any member shall continue in office subsequent to the expiration date of his term until his successor takes office, or until a period of sixty days has elapsed, whichever occurs first. No person who has served one complete seven-year term shall be eligible for reappointment. The governor may, after hearing, remove any member of the board for neglect of duty or other just cause.

Structure Ohio Revised Code

Ohio Revised Code

Title 47 | Occupations-Professions

Chapter 4701 | Accountancy Board Law

Section 4701.01 | Accountancy Board Law Definitions.

Section 4701.02 | Accountancy Board.

Section 4701.03 | Enforcement Powers of Board - Compensation - Bond.

Section 4701.04 | Registration.

Section 4701.05 | Compensation and Expenses of Board.

Section 4701.06 | Requirements for Cpa Certificate.

Section 4701.061 | Alternative Requirements for Cpa Certificate.

Section 4701.07 | Requirements for Public Accountant Registration.

Section 4701.08 | License Applicant to Comply With Rc Chapter 4776.

Section 4701.09 | Foreign Applicants.

Section 4701.10 | Issuing Permits to Practice.

Section 4701.11 | Continuing Education.

Section 4701.12 | Advertisements.

Section 4701.13 | Publication of Annual Register.

Section 4701.14 | Unauthorized Practice.

Section 4701.15 | Employees.

Section 4701.16 | Disciplinary Actions.

Section 4701.17 | Reissuance of Revoked Certificate.

Section 4701.18 | Injunctions.

Section 4701.19 | Records.

Section 4701.20 | Depositing Receipts.

Section 4701.21 | Fees in Excess of Statutory Amounts.

Section 4701.22 | Written Examination Designed to Determine Competency.

Section 4701.26 | Certified Public Accountant Education Assistance Program - Fund.

Section 4701.28 | Effect of Child Support Default on Certificate or Permit.

Section 4701.29 | Conduct of Investigations.

Section 4701.30 | Compliance With Law Regarding Sanctions for Human Trafficking.

Section 4701.99 | Penalty.