Effective: March 30, 1999
Latest Legislation: Senate Bill 200 - 122nd General Assembly
Notwithstanding anything to the contrary in section 4701.06 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 public accounting firm that employs the public accountant or in which the public accountant has an interest 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.
Structure 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 4701.16 | Disciplinary Actions.
Section 4701.17 | Reissuance of Revoked Certificate.
Section 4701.18 | Injunctions.
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.