Ohio Adm.Code 4701 | Ohio Administrative Code 4701 — Accountancy Board

Chapter 4701-1 General Provisions

Ohio Adm.Code 4701-1-02 Board addresses.

(A) The geographic address of the board is located on the 18th floor, 77 South High Street, Columbus, Ohio 43215-6128.

(B) The "Uniform Resource Locator (URL)" address of the board's website home page is https://acc.ohio.gov/.

Last updated July 17, 2024 at 1:43 PM

History

Effective: September 7, 2019
Promulgated Under: 119.03

Ohio Adm.Code 4701-1-03 Board officers.

(A) For administrative purposes, the president of the board shall be known as the "chair" and shall preside over all board meetings.

(B) The treasurer of the board shall be known as the "vice chair."

(C) Unless the chair designates a different board member to be acting chair, the vice chair shall preside over a board meeting in the absence of the chair, and the secretary of the board shall preside over a board meeting in the absence of both the chair and vice chair. In the absence of the chair, vice chair, and secretary, the chair may designate a board member to serve as the acting chair for that meeting.

Last updated July 17, 2024 at 1:43 PM

History

Effective: September 7, 2019
Promulgated Under: 119.03

Ohio Adm.Code 4701-1-04 Authorized signature.

(A) The board authorizes the executive director to sign all fiscal and administrative documents pertaining to the operation of the board.

(B) The executive director may designate other staff persons to sign fiscal and administrative documents in certain situations.

Last updated July 17, 2024 at 1:43 PM

History

Effective: July 16, 2009
Promulgated Under: 119.03

Ohio Adm.Code 4701-1-06 Meetings of the board.

(A) The annual meeting of the board shall be held at such place and time as the board may select in accordance with paragraph (C) of this rule; and at such time the chair, vice chair, and secretary, as defined in rule 4701-1-03 of the Administrative Code, shall be elected for the time period designated by the board. The election of such officers shall be the first order of business at the annual meeting, and the board shall determine the method of election. The newly elected officers shall assume the duties of their respective offices as and when designated by the board.

(B) The board chair may call meetings other than the annual meeting described in paragraph (A) of this rule. Each such meeting shall be held at a place and time determined by a majority of board members.

(C) The board may change the date of the annual meeting described in paragraph (A) of this rule by adopting no later than six months in advance of the date of the meeting a resolution favoring the change at any board meeting scheduled in accordance with paragraph (B) of this rule.

(D) Adequate notice of each meeting shall be given to each member of the board. Interested parties and the press may also register with the board to receive such notification. The meeting notice shall also be posted on the board's website. Such notice shall include the time, place, and purpose of each meeting.

(E) A certified public accountant serving as a member of the board may receive up to four credits of continuing education for attendance at scheduled meetings of the board, not to exceed twenty-eight credits annually.

Last updated July 17, 2024 at 1:44 PM

History

Effective: September 7, 2019
Promulgated Under: 119.03

Ohio Adm.Code 4701-1-08 Facsimile or electronic mail transmissions.

(A) The board may approve policies specifying the documents that may be transmitted to the board's fax numbers or electronic mail addresses.

(B) Unauthorized fax transmissions may be disregarded.

(C) The board may rely, in good faith, upon information contained in an electronic mail message or fax transmission that purports to update addresses or other information contained in the board's records.

(D) The board, in its discretion, may disregard any unsolicited electronic mail message sent to the board, or any attached file included in an unsolicited electronic mail message.

Last updated July 17, 2024 at 1:44 PM

History

Effective: July 16, 2009
Promulgated Under: 119.03

Ohio Adm.Code 4701-1-10 Board committees.

(A) The board shall have the following standing committees:

(1) The executive committee shall be responsible for overall review of board policy. The committee membership shall consist of three members, and shall include the board chair, the board vice chair, and the board secretary. The board chair may also appoint additional committee members.

(2) The office oversight committee shall be responsible for overall review of office operations. The board chair shall appoint the committee members and designate the committee chair. The committee shall consist of three members. The board chair may also appoint additional committee members.

(3) The nominating committee shall be responsible for determining a slate of candidates for board offices. The board chair shall appoint the committee members and designate the committee chair. The committee shall consist of three members. The board chair may also appoint additional committee members.

(4) The disciplinary advisory committee shall be responsible for advising the board on matters relating to ethics, investigations, and discipline. The board chair shall appoint the committee members and designate the committee chair. The committee shall consist of three members. The board chair may also appoint additional committee members.

(5) The education assistance committee shall be responsible for advising the board on matters relating to the education assistance program. The board chair shall appoint the committee members and designate the committee chair. The committee shall consist of three members and meet at least once per calendar quarter pursuant to division (C) of section 4701.26 of the Revised Code. The board chair may also appoint additional committee members.

(6) The peer review oversight committee shall be responsible for advising the board on matters relating to the board's firm registration and peer review program. The board chair shall appoint the committee members and designate the committee chair. The committee shall consist of three members. The board chair may also appoint additional committee members.

(7) The licensing committee shall be responsible for advising the board on matters relating to the board's examination, certification, continuing education, and licensing requirements. The board chair shall appoint the committee members and designate the committee chair. The committee shall consist of three members. The board chair may also appoint additional committee members.

(8) The finance and audit committee shall be responsible for overall review of the board's budget and finances as well as acting as liaison to the auditor of state with respect to the board's biennial audit. The board chair shall appoint the committee members and designate the committee chair. The committee shall consist of three members. The board chair may also appoint additional committee members.

(B) The public member of the board shall be included on the office oversight committee and the disciplinary advisory committee.

(D) The board may also create, on an ad hoc basis, any additional subcommittee or task force it deems appropriate to study current issues affecting the public and the public accounting profession.

(E)

(F) The term of a committee member shall be one calendar year. The board may reappoint a committee member to more than one term.

(G) The board chair may appoint an individual to fill an unexpired term of a committee member who either is no longer a member of the board or has resigned from the committee.

(H) A committee chair may call a committee meeting with the concurrence of the board chair, and in accordance with paragraph (D) of rule 4701-1-06 of the Administrative Code. A majority of committee members shall constitute a quorum for conducting business.

(I) The chair of each committee or a designee selected by the committee chair shall report the activities and recommendations of the committee to the board at the next scheduled board meeting following the committee meeting.

(J) The board must approve all committee recommendations.

(K) The chair of each committee may set policies concerning attendance at committee meetings and may recommend to the board that a committee member be removed from a committee for just cause.

Last updated September 6, 2024 at 11:40 AM

History

Effective: September 6, 2024
Promulgated Under: 119.03

Chapter 4701-2 Accessing Confidential Personal Information

Ohio Adm.Code 4701-2-01 Definitions.

(A) "Access" as a noun means an instance of copying, viewing, or otherwise perceiving whereas "access" as a verb means to copy, view, or otherwise perceive.

(B) "Acquisition of a new computer system" means the purchase of a "computer system," as defined in this rule, which is not a computer system currently in place nor one for which the acquisition process has been initiated as of the effective date of the board rule addressing requirements in section 1347.15 of the Revised Code.

(C) "Computer system" means a "system," as defined by section 1347.01 of the Revised Code, that stores, maintains, or retrieves personal information using electronic data processing equipment.

(D) "Confidential personal information" has the meaning as defined by division (A)(1) of section 1347.15 of the Revised Code and is identified by rules promulgated by the board in accordance with division (B)(3) of section 1347.15 of the Revised Code that reference the federal or state statutes or administrative rules which make personal information maintained by the board confidential.

(E) "Employee of the board" means each employee of the accountancy board as well as each member of the accountancy board appointed to the board pursuant to section 4701.02 of the Revised Code.

(F) "Incidental contact" means contact with information that is secondary or tangential to the primary purpose of the activity that resulted in the contact.

(G) "Individual" means a natural person or the natural person's authorized representative, legal counsel, legal custodian, or legal guardian.

(H) "Information owner" means the individual appointed in accordance with division (A) of section 1347.05 of the Revised Code to be directly responsible for a system.

(I) "Maintains" means board ownership of, control over, responsibility for, or accountability for systems and includes, but is not limited to, board information contained within a data processing center for storage, management, or dissemination. The board "maintains" all systems of records required by law to be kept by the agency.

(J) "Person" means a natural person.

(K) "Personal information" means any information that describes anything about a person, indicates actions done by or to a person, or indicates a person possesses certain personal characteristics, and contains and can be retrieved from a system by a name, identifying number, symbol, or other identifier assigned to a person.

(L) "Personal information system" means a "system" that "maintains" "personal information" as those terms are defined in this rule.

(M) "Public record" has the meaning as defined by division (A)(1) of section 149.43 of the Revised Code.

(N) "Research" means a methodical investigation into a subject.

(O) "Routine" means commonplace, regular, habitual, or ordinary.

(P) "Routine information maintained for the purpose of internal office administration, the use of which would not adversely affect a person" means personal information relating to the board's employees that is maintained by the board for administrative and human resources purposes.

(Q) "System" means any collection or group of related records kept in an organized manner and maintained by the board, and from which personal information is retrieved by the name of the person or by some identifying number, symbol, or other identifier assigned to the person. "System" includes both records manually stored and records stored using computers. "System" does not include collected archival records in the custody of or administered under the authority if the Ohio historical society, published directories, reference materials or newsletters, or routine information maintained for the purpose of internal office administration, the use of which would not adversely affect a person.

(R) "Upgrade" means a substantial redesign of an existing system for the purpose of providing a substantial amount of new application functionality, or application modifications that would involve substantial administrative or fiscal resources to implement, but would not include maintenance, minor updates and patches, or modifications that entail a limited addition of functionality due to changes in business or legal requirements.

Last updated June 26, 2025 at 9:04 AM

History

Effective: September 1, 2020
Promulgated Under: 119.03

Ohio Adm.Code 4701-2-02 Personal information systems.

(A) The executive director of the board shall be responsible for any personal information system maintained by the board.

(B) The board shall discipline any employee who initiates or otherwise contributes to any disciplinary or other punitive action taken against another individual who brings to the attention of appropriate authorities, the press, or a member of the public, any evidence of unauthorized use of any material contained in a board maintained personal information system.

(C) The board shall maintain its personal information system with the accuracy, relevance, timeliness, and completeness necessary to assure fairness in any determination made by the board based on information contained in the system.

(D) The board shall investigate, upon request, the accuracy, relevance, timeliness, and completeness of any personal information disputed by the subject of a record contained in its personal information system and report its findings to the disputant within thirty days after receipt of the request.

(E) The board shall not place personal information into an interconnected or combined system unless said system contributes to the efficiency of other agencies or organizations authorized by law to use the system.

(F) The board shall not use any personal information placed into an interconnected or combined system by another state or local agency or an organization unless the personal information is necessary and relevant to the performance of a lawful function of the board.

Last updated June 26, 2025 at 9:04 AM

History

Effective: September 1, 2020
Promulgated Under: 119.03

Ohio Adm.Code 4701-2-03 Confidential personal information.

(A) The following personal information maintained by the board shall be confidential:

(1) Social security numbers unless the individual is informed of the disclosure.

(2) "Ohio Bureau of Criminal Identification and Investigation" and "Federal Bureau of Investigation" criminal records check results in accordance with section 4776.04 of the Revised Code.

(3) Investigative proceedings of the board under section 4701.29 of the Revised Code.

(B) All other personal information maintained by the board may be considered a public record pursuant to section 149.43 of the Revised Code.

Last updated June 26, 2025 at 9:04 AM

History

Effective: September 1, 2020
Promulgated Under: 119.03

Ohio Adm.Code 4701-2-04 Accessing confidential personal information.

(A) Personal information systems of the board are managed on a "need to know" basis whereby the information owner determines the level of access required for an employee of the board to fulfill their job duties. The determination of access to confidential personal information contained in a personal information system. The board shall establish procedures for determining a revision to an employee's access to confidential personal information upon a change to the employee's job duties including, but not limited to transfer or termination. Whenever an employee's job duties no longer require access to confidential personal information in a personal information system, the employee's access to confidential personal information shall be removed.

(B) Upon the signed written request of any individual for a list of confidential personal information about the individual maintained by the board, the board shall do all of the following:

(1) Verify the identity of the individual by a method that provides safeguards commensurate with the risk associated with the confidential personal information;

(2) Provide to the individual the list of confidential personal information that does not relate to an investigation of an individual pursuant to section 149.43 of the Revised Code or is otherwise not excluded from the scope of Chapter 1347. of the Revised Code; and

(3) If all information relates to an investigation about an individual pursuant to section 149.43 of the Revised Code, inform the individual the board has no confidential personal information about the individual responsive to the request.

(C) Upon discovery or notification that confidential personal information of a person has been accessed by an employee for an invalid reason, the board shall notify the person whose information was invalidly accessed as soon as practical and to the extent known at the time. However, the board shall delay notification for a period necessary to ensure the notification would neither delay or impede an investigation of the circumstances and involvement of an employee surrounding the invalid access, nor jeopardize homeland or national security. Additionally, the board may delay notification consistent with any measures necessary to determine the scope of the invalid access, including which individuals' confidential personal information invalidly was accessed, and to restore the reasonable integrity of the system. Once the board determines notification would not delay or impede an investigation, the board shall disclose the invalid access to the person. Notification provided by the board shall inform the person of the type of confidential personal information accessed and the date(s) of the invalid access, and may be made by any method reasonably designed to accurately inform the person of the invalid access, including written, electronic, or telephone notice.

(D) The executive director shall designate an employee of the board to serve as the data privacy point of contact. The data privacy point of contact shall work with the chief privacy officer within the office of information technology to assist the board with both the implementation of privacy protections for the confidential personal information the board maintains, and compliance with section 1347.15 of the Revised Code and the rules adopted pursuant to the authority provided by that chapter. The data privacy point of contact shall timely complete the privacy impact assessment form developed by the office of information technology.

Last updated June 26, 2025 at 9:04 AM

History

Effective: September 1, 2020
Promulgated Under: 119.03

Ohio Adm.Code 4701-2-05 Valid reasons for accessing confidential personal information.

(A) Pursuant to the requirements of division (B)(2) of section 1347.15 of the Revised Code, this rule contains a list of valid reasons directly related to the board's exercise of its powers or duties by which authorized employees of the board may access confidential personal information.

(B) Any of the following functions normally performed by the board constitute valid reasons for authorized employees of the board to access confidential personal information:

(1) Responding to a public records request;

(2) Responding to a request from an individual for the list of confidential personal information the board maintains for the individual;

(3) Administering either a provision of the United States constitution or a provision of the Ohio constitution that is directly applicable to the operations of the board;

(4) Administering a provision of Chapter 4701. of the Revised Code;

(5) Administering a provision of agency 4701 of the Administrative Code;

(6) Complying with any state or federal program requirements;

(7) Processing or payment of claims;

(8) Auditing purposes;

(9) Licensure processes, including determination of eligibility and filing requirements for the CPA examination, CPA certificate, firm registration, Ohio permit, and Ohio registration;

(10) Investigation or law enforcement purposes;

(11) Administrative hearings;

(12) Litigation, complying with an order of the court, or subpoena;

(13) Human resource matters, including but not limited to hiring, promotion, demotion, discharge, salary or compensation issues, leave requests or issues, and time card approvals or issues;

(14) Complying with an executive order;

(15) Complying with an official board policy or a state administrative policy issued by the department of administrative services, the office of budget and management or other similar state agency; or

(16) Complying with a collective bargaining agreement provision.

(C) In addition to the general processes described in paragraph (A) of this rule, in the following specific processes of the board, authorized board employees would have valid reasons for accessing confidential personal information:

(1) Investigators, attorneys, and staff may review confidential personal information of individuals who are subject to investigation for alleged misconduct which may result in discipline against a certified public accountant, public accountant, or public accounting firm. These same employees may review confidential personal information of individuals who are not the subject of the investigation, but may be witnesses with information related to the investigation. Confidential personal information may also be reviewed by these employees and members of the board in professional conduct matters which become the subject of administrative hearings.

(2) Board employees may review confidential personal information of students who apply for education assistance fund scholarships for the purpose of carrying out the statutory provisions of the program.

(3) Board employees may review confidential personal information of persons who are selected for the board's continuing education verification program.

Last updated June 26, 2025 at 9:04 AM

History

Effective: September 1, 2020
Promulgated Under: 119.03

Ohio Adm.Code 4701-2-06 Restricting and logging access to confidential personal information in computerized personal information systems.

(A) Access to confidential personal information that is kept electronically shall require a password or other authentication measure.

(B) When the board acquires a system that stores, manages or contains confidential personal information, the board shall include a mechanism for recording specific access by employees of the board to confidential personal information in the system.

(C) When the board modifies an existing system which stores, manages or contains confidential personal information, the board shall determine whether the modification constitutes an upgrade. Any upgrades to a system shall include a mechanism for recording specific access by employees of the board to confidential personal information in the system.

(D) The board shall require employees of the board who access confidential personal information within personal information systems to maintain a log that records that access. Access to confidential information is not required to be entered into the log under the following circumstances:

(1) The employee of the board is accessing confidential personal information for official board purposes, including research, and the access is not specifically directed toward a specifically named individual or a group of specifically named individuals.

(2) The employee of the board is accessing confidential personal information for routine office procedures and the access is not specifically directed toward a specifically named individual or a group of specifically named individuals.

(3) The employee of the board comes into incidental contact with confidential personal information and the access of the information is not specifically directed toward a specifically named individual or a group of specifically named individuals.

(4) The employee of the board accesses confidential personal information about an individual based upon a request made under either of the following circumstances:

(a) The individual requests confidential personal information about himself or herself.

(b) The individual requests the board take some action on the individual's behalf and accessing the confidential personal information is required in order to consider or process the request.

(5) For purposes of this paragraph, the board may choose the form or forms of logging, whether in electronic or paper formats.

(E) The board shall issue a log management policy that specifies the following:

(1) Who shall maintain the log;

(2) What information shall be captured in the log;

(3) How the log is to be stored; and

(4) How long information kept in the log is to be retained.

Last updated June 26, 2025 at 9:04 AM

History

Effective: September 1, 2020
Promulgated Under: 119.03

Chapter 4701-3 CPA Examination Qualification

Ohio Adm.Code 4701-3-02 Board approved colleges.

(A) For the purpose of qualifying for admission to the certified public accountant examination defined in division (A)(5) of section 4701.06 of the Revised Code, the board will accept academic credits received from or accepted as transfer credits by colleges and universities accredited by an agency approved by the board.

(B) Candidates whose training has been completed in a college or university located outside the United States must meet the foreign credential evaluation requirements specified in rule 4701-3-05 of the Administrative Code.

Last updated July 17, 2024 at 2:03 PM

History

Effective: May 16, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-3-05

(A) A candidate from a foreign country may take the "International Qualification Examination," administered by the "National Association of State Boards of Accountancy," in lieu of the CPA examination if the candidate has a foreign credential that has been approved by the board.

(B) All other candidates who complete their education outside the United States, and who do not comply with the provisions of paragraph (A) of this rule, must submit their official school records to a foreign credential evaluation service approved by the board. If the evaluation service certifies that the foreign training is equivalent to the CPA examination education requirements described in rule 4701-3-03 of the Administrative Code, the candidate may file for admission to the CPA examination in Ohio.

Last updated September 6, 2024 at 8:30 AM

History

Effective: September 6, 2024
Promulgated Under: 119.03

Ohio Adm.Code 4701-3-03 Education, subject matter, and degree requirements to sit for the CPA examination.

(A) A candidate for the CPA examination must complete the following education requirements:

(1) The education requirement set forth in division (C) of section 4701.06 of the Revised Code.

(2) A candidate who seeks to take the CPA examination under division (A)(2) of section 4701.06 of the Revised Code shall meet the accounting concentration and business course requirement defined in this rule.

(3) A candidate who seeks to take the CPA examination under division (C) of section 4701.06 of the Revised Code shall provide documentation from the educational institution that will issue the candidate's qualifying baccalaureate degree that confirms the candidate is within one hundred eighty days of completion of a baccalaureate degree that meets the education and course requirements defined in paragraphs (B) and (D) of this rule.

(B) The accounting concentration described in division (A)(2)(a) of section 4701.06 of the Revised Code shall include thirty semester hours credit or equivalent in accounting courses, that includes course work in the following subject areas:

(1) Auditing in accordance with the generally accepted auditing standards defined in rule 4701-9-03 of the Administrative Code.

(2) Financial accounting.

(3) Taxation.

(C) Eighteen semester hours of graduate credit in accounting will meet the accounting concentration described in division (A)(2)(a) of section 4701.06 of the Revised Code and paragraph (B) of this rule.

(D) The business administration course requirement described in division (A)(2)(a) of section 4701.06 of the Revised Code shall include twenty-four semester credits or equivalent in business administration courses other than accounting courses. Business law is considered a business administration course.

(E) A graduate degree in accounting from an institution accredited by an agency recognized by the board will meet the accounting concentration requirement defined in paragraph (B) of this rule and the business course requirement defined in paragraph (D) of this rule.

(F) A graduate degree in business from an institution accredited by an agency recognized by the board will meet the business administration course requirement defined in paragraph (D) of this rule.

Last updated January 5, 2026 at 9:52 AM

History

Effective: January 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-03

(A) An Ohio permit holder shall be associated with audited financial statements only if the Ohio permit holder has complied with the applicable generally accepted auditing standards defined in paragraph (B), (C), or (D) of this rule.

(B) Generally accepted auditing standards applicable to audits of public companies required to register with the "Securities and Exchange Commission" are defined as "Auditing and Related Professional Practice Standards" issued by the "Public Company Accounting Oversight Board" and published on its website (www.pcaobus.org).

(C) Generally accepted auditing standards for federal agencies or entities receiving significant federal financial assistance are defined as "Government Auditing Standards" issued by the "Comptroller General of the United States" and published on the "Government Accountability Office" website (www.gao.gov).

(D) Generally accepted auditing standards for all entities except those specified in paragraph (B) or (C) of this rule are defined as "Statements on Auditing Standards" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org).

(E) An Ohio permit holder may comply with one or more of the "International Standards on Auditing" issued by the "International Auditing and Assurance Standards Board" and published on the "International Federation of Accountants" website (www.ifac.org) in the following cases:

(1) The standards in paragraph (B) or (C) of this rule, as applicable to the specific audit engagement, do not prohibit the use of those standards.

(2) The parent company of the entity being audited is located in a foreign country and requires the use of those standards.

Last updated May 11, 2026 at 11:50 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Chapter 4701-5 CPA Examination Procedure

Ohio Adm.Code 4701-5-01 CPA examination administration definitions.

(A) "American Institute of Certified Public Accountants" is the national professional organization of certified public acccountants in the United States that develops and grades the CPA examination.

(B) "CPA Examination Services (CPAES)," a division of the "National Association of State Boards of Accountancy," is the board's authorized agent for the performance of administrative services related to the CPA examination pursuant to division (A)(3) of section 4701.06 of the Revised Code.

(D) "Notice to schedule" is the document issued by CPAES to a candidate whose CPA examination application has been approved. The notice to schedule enables the candidate to schedule any or all parts of the CPA examination with prometric.

(E) "Military" has the same meaning as "armed forces" defined in section 5903.01 of the Revised Code. Military spouses are included in the board's definition.

(F) "Veteran" has the same meaning as in section 5903.01 of the Revised Code. Spouses of veterans are included in the board's definition.

(G) "Service member" means a person who is serving in the armed forces of the United States or a reserve component of the armed forces of the United States and their spouses.

Last updated September 1, 2026 at 7:57 AM

History

Effective: September 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 4701-5-02 CPA examination applications.

(A) A CPA examination candidate must complete an examination application approved by the board. All questions on the examination application must be answered and all documents requested must be submitted to CPAES, defined in paragraph (B) of rule 4701-5-01 of the Administrative Code, before the application will be considered complete. The documentation must verify that the candidate meets the requirements outlined in Chapter 4701-3 of the Administrative Code. All applicable fees must be paid before a candidate can be approved for admission to the examination, unless the applicant qualifies for military assistance.

(B) The CPA examination will be offered at test centers approved by the board that are administered by prometric, as defined in paragraph (C) of rule 4701-5-01 of the Administrative Code. A list of approved Ohio test centers shall be posted on the board's website.

Last updated September 6, 2024 at 8:30 AM

History

Effective: September 6, 2024
Promulgated Under: 119.03

Ohio Adm.Code 4701-5-03 CPA examination subjects.

(A) The CPA examination shall cover subjects determined by the "American Institute of Certified Public Accountants."

(B) The CPA examination subjects may be taken in any order.

Last updated July 17, 2024 at 2:03 PM

History

Effective: September 7, 2019
Promulgated Under: 119.03

Ohio Adm.Code 4701-5-04 CPA examination scheduling.

(A) After CPAES approves a candidate's CPA examination application, the candidate will be issued a notice to schedule. The notice to schedule is valid for six months from the date of issuance. In the event that a service member is called to active duty, an extension shall be made for the length of their deployment.

(B) Specific policies concerning CPA examination scheduling, including the scheduling of preferred test centers and fees for rescheduling, are subject to change. These policies will be posted on the CPAES website and made available upon request.

Last updated September 6, 2024 at 8:30 AM

History

Effective: September 6, 2024
Promulgated Under: 119.03

Ohio Adm.Code 4701-5-05 Conduct during the CPA examination.

(A) Prior to the CPA examination each candidate will receive instructions pertaining to examination procedure and conduct. A candidate who fails to abide by any instructions may be expelled from the examination.

(B) A candidate shall not engage in any misconduct during the CPA examination. The staff of Prometric is authorized to report all instances of candidate misconduct during the examination directly to the board. A review by the board of such evidence may result in the suspension of a candidate's privilege to take the examination for a period of time, the cancellation of any examination score earned during the day of the misconduct, or the candidate's permanent exclusion from the examination.

Last updated July 17, 2024 at 2:03 PM

History

Effective: September 7, 2019
Promulgated Under: 119.03

Ohio Adm.Code 4701-5-06 Passing score; conditional credit.

(A) The passing grade for each subject of the CPA examination is seventy-five. A candidate who passes any subject of the CPA examination will earn conditional credit for that subject.

(B) A candidate who earns initial conditional credit for one or more subjects of the CPA examination must complete the remaining subject or subjects of the examination by the last day of the thirtieth month from the date the candidate earns a passing grade on the first CPA examination subject.

(C) If the candidate does not pass the CPA examination during the period specified in paragraph (B) of this rule, then the candidate will lose all conditional credit older than the period specified in paragraph (B) of this rule.

(D) Extensions and waivers shall be granted to a service member and their spouse if the service member is called to active duty during the CPA exam taking process.

Last updated September 1, 2026 at 7:57 AM

History

Effective: September 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 4701-5-07 Non-disclosure of CPA examination information; grade procedures.

(A) The board shall give no information to any candidate subsequent to the administration of the CPA examination concerning examination questions or answers.

(B) The only CPA examination result that will be disclosed by the board to the public is the fact that a candidate was successful in passing the entire examination. The board will not disclose any other information concerning examination results except to the candidate or at the direction of the candidate.

(C) A candidate may request a review of the candidate's CPA examination score if the candidate received a failing score. The candidate shall pay the cost of the review.

Last updated September 6, 2024 at 8:30 AM

History

Effective: September 6, 2024
Promulgated Under: 119.03

Ohio Adm.Code 4701-5-09 Transfer of CPA examination credit from other states.

(A) The board may accept credit on the CPA examination that a candidate of another state desires to transfer to Ohio.

(B) The following will be considered in accepting transfer credit:

(1) Whether the candidate meets the legal requirements in Ohio to take the CPA examination, or met those requirements at the time the candidate first took the CPA examination in the other state.

(2) Whether conditional credit is still valid in the other state.

Last updated July 17, 2024 at 2:04 PM

History

Effective: September 7, 2019
Promulgated Under: 119.03

Chapter 4701-7 CPA Certificate and Licenses

Ohio Adm.Code 4701-7-01 Certificate of certified public accountant.

(A) The board may issue an original CPA certificate to any person who:

(1) Does not hold a foreign certificate issued by any other state, territory, or political subdivision of the United States;

(2) Is eighteen years of age;

(3) Has successfully completed the education requirement described by division (A)(2)(a) of section 4701.06 of the Revised Code;

(4) Has successfully completed at least thirty semester credits or equivalent in accounting courses and at least twenty-four credits in business courses;

(5) Has successfully completed the CPA examination required by division (A)(3) of section 4701.06 of the Revised Code as an Ohio candidate;

(6) Has completed within the previous twelve months a course in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code;

(7) Has completed the experience requirement described in rule 4701-7-05 of the Administrative Code, and division (A)(2)(b) of section 4701.06 of the Revised Code or division (B) of section 4701.06 of the Revised Code; and

(8) Completes a criminal records check in accordance with section 4701.08 of the Revised Code.

(B) The board may issue an original CPA certificate by transfer of grades to any person who:

(1) Does not hold a foreign certificate issued by any other state, territory, or political subdivision of the United States;

(2) Is eighteen years of age;

(3) Has successfully completed the CPA examination required by division (A)(3) of section 4701.06 of the Revised Code as a candidate of another state;

(4) Has completed within the previous twelve months a course in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code;

(5) Has completed the experience requirement described in rule 4701-7-05 of the Administrative Code, and division (A)(2)(b) of section 4701.06 of the Revised Code, or division (B) of section 4701.06 of the Revised Code;

(6) Completes a criminal records check in accordance with section 4701.08 of the Revised Code; and

(7) Has completed the academic requirements in accordance with rule 4701-3-03 of the Administrative Code.

(C) The board may issue a CPA certificate by reciprocity to the holder of any valid and unrevoked foreign certificate issued by another state, territory, or political subdivision of the United States, who:

(1) Is eighteen years of age;

(2) Meets the education requirements in effect in Ohio at the time of application for the CPA certificate;

(3) Has completed within the previous twelve months a course in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code;

(4) Completes a criminal records check in accordance with section 4701.08 of the Revised Code.

Last updated January 5, 2026 at 9:52 AM

History

Effective: January 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-05

(A) A candidate for the CPA certificate must fulfill the experience requirement by performing one or more types of services specified in paragraph (A) or paragraph (C) of rule 4701-7-04 of the Administrative Code.

(B) The required experience may be earned in Ohio or in any other state or country. Experience earned outside the United States may be submitted to the board for evaluation.

(C) A certified public accountant or a comparably qualified accountant from another country must verify the candidate's experience. The accountant from the other country must hold a credential that has been determined by the board to be comparable to the certified public accountant certificate. The accountant may be a present employer, former employer, or a person who is familiar with the candidate's experience. In addition, the accountant must indicate the exact length of the qualifying experience on a record of experience form in a manner specified by the board. If the candidate's authorized supervisor is a certified public accountant or holds a comparable credential from another country, then no additional verification of the candidate's experience is required.

(D) If the candidate's supervisor is not a certified public accountant and does not hold a comparable credential from another country, then a certified public accountant or comparably qualified accountant must verify the candidate's experience in addition to the accountant described in paragraph (C) of this rule. In addition, the certified public accountant or comparably qualified accountant verifying the candidate's experience must indicate the exact length of the candidate's qualifying experience on a record of experience form in a manner specified by the board.

(E) The record of experience form must contain signatures from the candidate, the candidate's authorized supervisor, and the accountant verifying the candidate's experience, if applicable.

(F) If a record of experience form is submitted by a candidate who is attesting to self employment experience, the form must include notarized statements from three of the candidate's largest clients, in addition to verification by a certified public accountant or the holder of a comparable credential from another country as required by paragraph (C) of this rule. The notarized statements must contain the length of time the candidate performed services for the client, the inclusive dates of such services, the approximate time spent performing such services, and the nature of the services performed.

Last updated July 17, 2024 at 2:04 PM

History

Effective: September 7, 2019
Promulgated Under: 119.03

Ohio Adm.Code 4701-3-03

(A) A candidate for the CPA examination must complete the following education requirements:

(1) The education requirement set forth in division (C) of section 4701.06 of the Revised Code.

(1) Auditing in accordance with the generally accepted auditing standards defined in rule 4701-9-03 of the Administrative Code.

(2) Financial accounting.

(3) Taxation.

(F) A graduate degree in business from an institution accredited by an agency recognized by the board will meet the business administration course requirement defined in paragraph (D) of this rule.

Last updated January 5, 2026 at 9:52 AM

History

Effective: January 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-02 Substantial equivalency; comparability.

(A) The board may rely on the "National Qualifications Appraisal Service" of the "National Association of State Boards of Accountancy" to assist it in determining the states that have, with respect to Ohio, substantially equivalent requirements for the CPA certificate in accordance with the provisions of division (J) of section 4701.06 of the Revised Code.

(B) The board may rely on the "International Qualifications Appraisal Board" to assist it in determining the countries that have, with respect to Ohio, comparable requirements for the CPA certificate in accordance with the provisions of division (I) of section 4701.06 of the Revised Code. The board shall maintain a list of countries meeting the requirements.

Last updated September 10, 2024 at 11:27 AM

History

Effective: September 6, 2024
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-04 Practice of public accounting and regulated services.

(A) "Practice of public accounting" means either of the following:

(1) The performance of or offering to perform any engagement that will result in the issuance of any report in accordance with the professional standards defined in rule 4701-9-03, 4701-9-04, 4701-9-05, or 4701-9-06 of the Administrative Code.

(2) The performance of or offering to perform services in accordance with applicable professional standards defined in Chapter 4701-9 of the Administrative Code, other than those described in paragraph (A)(1) of this rule, such as consulting services, personal financial planning services, or the preparation of tax returns or the furnishing of advice on tax matters by a proprietorship, partnership, limited liability company, professional association, corporation or other business organization, that advertises to the public as a "certified public accountant," "CPA," "public accountant," or "PA."

(B) A certified public accountant or public accountant whose principal place of business is located in Ohio and who performs or offers to perform any services described in paragraph (A) of this rule must hold an Ohio permit and be affiliated with a registered firm.

(C) "Regulated services" means the performance of or offering to perform any of the following services by a certified public accountant or public accountant who uses the designation "certified public accountant," "CPA," "public accountant," or "PA" in association with those services and who is not affiliated with a registered firm:

(1) Consulting services in accordance with the professional standards defined in rule 4701-9-08 of the Administrative Code.

(2) Tax services in accordance with the professional standards defined in rule 4701-9-09 of the Administrative Code.

(3) Preparing financial reports, signing financial reports, preparing reports on internal controls, or signing reports on internal controls.

(D) A certified public accountant or public accountant whose principal place of business is located in Ohio and who performs or offers to perform any services described in paragraph (C) of this rule must hold an Ohio permit.

(E) A certified public accountant or public accountant whose license status is expired, suspended, or retired is not deemed to hold an Ohio permit for purposes of paragraph (A) or (D) of this rule.

Last updated January 5, 2026 at 9:52 AM

History

Effective: January 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-03

(1) The standards in paragraph (B) or (C) of this rule, as applicable to the specific audit engagement, do not prohibit the use of those standards.

(2) The parent company of the entity being audited is located in a foreign country and requires the use of those standards.

Last updated May 11, 2026 at 11:50 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-04

(A) An Ohio permit holder shall not express an opinion or state affirmatively that financial statements or associated financial data of any entity are presented in conformity with generally accepted accounting principles, or express any negative assurance that such statements or data are in conformity with generally accepted accounting principles in all material respects, unless the financial statements and data are presented in conformity with generally accepted accounting principles applicable to both the entity under examination and to the particular engagement. Generally accepted accounting principles, including the pronouncements defined in paragraph (D), (E), or (F) of this rule, and the hierarchy of their application, are defined in the "Statements of Financial Accounting Standards" issued by the "Financial Accounting Standards Board" and published on its website (www.fasb.org).

(B) If the financial statements or associated data in paragraph (A) of this rule contain any departure from the pronouncements defined in paragraph (D), (E), or (F) of this rule, as applicable, that has a material effect on the financial statements and data, then the Ohio permit holder cannot express an opinion on the financial statements and data unless the Ohio permit holder follows the procedure defined in paragraph (C) of this rule.

(C) If the Ohio permit holder can demonstrate that adherence to the pronouncements defined in paragraph (D), (E), or (F) of this rule, as applicable, would result in misleading financial statements or data due to unusual circumstances, the Ohio permit holder's report must describe the departure from the pronouncements, the approximate effects thereof, and the reasons why compliance with the pronouncements would result in misleading financial statements or data.

(D) The primary authoritative source of generally accepted accounting principles for non-governmental entities are defined as "FASB Accounting Standards Codification" published by the "Financial Accounting Standards Board" and listed on its website (www.fasb.org)

(E) The primary authoritative source of generally accepted accounting principles for state and local government entities are defined as "Original Pronouncements: Governmental Accounting and Financial Reporting Standards" and "Codification of Governmental Accounting and Financial Reporting Standards" published by the "Governmental Accounting Standards Board" and listed on its website (www.gasb.org)

(F) The primary authoritative source of generally accepted accounting principles for federal government entities are defined as "Original Pronouncements: Statements of Federal Financial Accounting Concepts and Standards" and "Current Text: Statements of Federal Financial Accounting Standards" issued by the "Federal Accounting Standards Advisory Board" and published on its website (www.fasab.gov).

(G) An Ohio permit holder may comply with one or more of the "International Financial Reporting Standards" issued by the "International Accounting Standards Board" and published on the "IFRS Foundation" website (www.ifrs.org).

Last updated May 11, 2026 at 11:50 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-05

(A) "Attestation engagement," is defined as an agreement that describes a business relationship between a client and an Ohio permit holder or public accounting firm that defines the scope, terms, and costs of the agreement in which the Ohio permit holder or firm agrees to issue or does issue an examination report, a review report, or an agreed-upon procedures report on subject matter, or an assertion about the subject matter that is the responsibility of another party.

(B) Examples of attestation engagements include audits, financial forecasts and projections, reports on pro forma financial information, reports on an entity's internal control over financial reporting, compliance attestations, "WebTrust" examinations, "SysTrust" examinations, and examinations or reviews of a management's discussion and presentation prepared in accordance with the rules and regulations adopted by the "Securities and Exchange Commission." The listed examples are not intended to be all-inclusive.

(C) An Ohio permit holder shall not be associated with any attestation engagement defined in paragraph (A) of this rule, unless the Ohio permit holder or firm has complied with the applicable standards for attestation engagements defined in paragraph (D) or (E) of this rule.

(D) Attestation standards for government agencies or entities receiving significant federal financial assistance are defined in the "Government Auditing Standards" issued by the "Comptroller General of the United States" and published on the "Government Accountability Office" website (www.gao.gov).

(E) Attestation standards for all entities except those specified in paragraph (D) of this rule are defined as "Statements on Standards for Attestation Engagements" as part of "AICPA Professional Standards" and published on its website (www.aicpa.org).

Last updated May 11, 2026 at 11:50 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-06

(A) An Ohio permit holder who is in the practice of public accounting shall be associated with unaudited financial statements only if the Ohio permit holder has complied with the applicable accounting and review services standards defined in paragraph (B) of this rule.

(B) Accounting and review services standards are defined as part of "Statements on Standards for Accounting and Review Services" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org).

Last updated May 11, 2026 at 11:50 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-08

(A) An Ohio permit holder or public accounting firm shall be associated with a consulting engagement only if the Ohio permit holder or firm has complied with the applicable standards for consulting services defined in paragraph (B) of this rule.

(B) Consulting services standards are defined as part of "Statements on Standards for Consulting Services" and "Statements on Standards for Valuation Services" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org).

Last updated May 11, 2026 at 11:51 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-09

An Ohio permit holder who prepares a tax return, signs a tax return, or recommends a tax return position for a client, employer, or other third-party recipient of tax services shall comply with the applicable standards for tax services defined as part of "Statements on Standards for Tax Services" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org).

Last updated May 11, 2026 at 11:51 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-06 Exemptions from the Ohio permit requirement.

(A) Pursuant to division (A) of section 4701.14 of the Revised Code, a certified public accountant who meets any of the criteria described in paragraph (C), (E), or (F) of this rule may use the term "certified public accountant" as outlined in the applicable rule paragraph without holding an Ohio permit or an Ohio registration as required by section 4701.10 of the Revised Code.

(B) Pursuant to division (B) of section 4701.14 of the Revised Code, a public accountant who meets any of the criteria described in paragraph (C), (D), or (F) of this rule may use the term "public accountant" without holding an Ohio permit or an Ohio registration as required by section 4701.10 of the Revised Code.

(C) A certified public accountant or public accountant who requests a waiver of the requirements due to retirement must submit to the board an affidavit that the certified public accountant or public accountant is retired from public accounting practice. A certified public accountant or public accountant who receives a waiver of the requirements due to retirement must use the term "retired" after the CPA or PA designation. The qualification must be displayed adjacent to the designation, in a font size and style at least as prominent as that used for the designation itself.

(1) The status of "CPA Retired" or "PA Retired" requires the holder of an Ohio CPA certificate or PA registration to be at least fifty-five years of age, and not performing or offering to perform services for the public as defined in rule 4701-7-04 of the Administrative Code, including but not limited to the use of accounting or auditing skills; issuance of reports on financial statements; or one or more types of management advisory, financial advisory, or consulting services; the preparation of tax returns; or the furnishing of advice on tax matters.

(2) The restriction of services shall not preclude a certified public accountant or public accountant who has submitted an affidavit of retired status from providing volunteer, uncompensated tax preparation services; participating in a government-sponsored business mentoring program; or serving on the board of directors for a non-profit or government-appointed advisory body.

(3) A certified public accountant or public accountant who has submitted an affidavit of retired status and seeks to reestablish their Ohio CPA or PA license must complete the continuing education requirements as outlined in rule 4701-15-09 of the Administrative Code and request a reinstatement hearing before the Board.

(D) A certified public accountant or public accountant who requests a waiver of the requirements due to health reasons, military service, or foreign residence must submit appropriate documentation to the board supporting the request.

(E) A certified public accountant who holds an Ohio CPA certificate and who is employed outside Ohio may request a waiver of the requirements if the certified public accountant is licensed to practice public accounting in another state at the time of the request.

(F) A certified public accountant or public accountant may request a waiver of the requirements for a reason not specified in paragraph (C), (D), (or (E) of this rule by stating the reasons why fulfillment of the requirements would result in a hardship. If the board grants a waiver based upon the provisions of this paragraph, it may require that the certified public accountant or public accountant place the term "inactive" after the CPA or PA designation. The qualification must be displayed adjacent to the designation, in a font size and style at least as prominent as that used for the designation itself.

Last updated January 5, 2026 at 9:52 AM

History

Effective: January 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 4701-15-09

(A) An applicant whose status is expired, suspended or revoked, or the holder of a CPA certificate or PA registration who holds an Ohio registration defined in division (B) of section 4701.10 of the Revised Code, and who wishes to obtain the Ohio permit defined in division (A) of section 4701.10 of the Revised Code must first complete continuing education as follows:

(1) A total of one hundred twenty credits of continuing education within the thirty-six months prior to application for an Ohio permit.

(2) Within the total of one hundred twenty continuing education credits enumerated in paragraph (A)(1) of this rule, at least three continuing education credits in professional standards and responsibilities approved by the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of the Administrative Code, earned in the three-year period preceding application for the Ohio permit.

(3) Within the total of one hundred twenty continuing education credits enumerated in paragraph (A)(1) of this rule, at least twenty-four credits in the fields of accounting, auditing, assurance or attestation standards.

(4) Within the total of one hundred twenty continuing education credits enumerated in paragraph (A)(1) of this rule, at least twenty-four credits in the field of taxation.

(B) The executive director, subject to board approval, may adjust the requirements of paragraph (A)(3) or (A)(4) of this rule upon showing of good cause by the holder or applicant.

Last updated July 18, 2024 at 9:10 AM

History

Effective: September 7, 2019
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-07 International reciprocity.

(A) The board may determine that the holder of an accounting credential issued outside the United States meets the CPA certification requirements if:

(1) A private or governmental body recognized by the board issued the accounting credential, and the holder of the credential met the issuing body's education requirement and passed the issuing body's examination used to qualify its own domestic candidates.

(2) The accounting credential holder's education and the issuing body's examination are comparable to the Ohio education and examination requirements for the CPA certificate.

(3) The accounting credential is valid and in good standing at the time the holder applies for the CPA certificate.

(B) An applicant for renewal of a CPA certificate originally issued in reliance on an accounting credential issued outside the United States shall present appropriate documentation from the credential issuing body that the applicant's credential has not been suspended or revoked as a result of disciplinary proceedings conducted by the issuing body.

Last updated July 17, 2024 at 2:04 PM

History

Effective: July 16, 2009
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-08 License qualification.

(A) For purposes of this chapter, "designation" refers to any written, verbal, or electronic form of use or disclosure.

(B) A holder of a CPA certificate who holds an Ohio registration must use the qualification "inactive" after the designation "certified public accountant" or "CPA" each time the designation is used. The qualification must be displayed adjacent to the designation, in a font size and style at least as prominent as that used for the designation itself.

(C) A holder of a PA registration who holds an Ohio registration must use the qualification "inactive" after the designation "public accountant" or "PA" each time the designation is used. The qualification must be displayed adjacent to the designation, in a font size and style at least as prominent as that used for the designation itself.

(D) A certified public accountant or public accountant who holds an Ohio registration may not perform any public accounting services defined in paragraph (A) of rule 4701-7-04 of the Administrative Code or any regulated services defined in paragraph (C) of rule 4701-7-04 of the Administrative Code.

Last updated October 8, 2024 at 11:39 AM

History

Effective: September 6, 2024
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-09 Internet practice.

(A) A firm that provides public accounting services to Ohio clients electronically shall provide, on the home page of the firm's website, a means for regulators and the public to contact a responsible licensed CPA in that firm regarding complaints, questions, or the firm's compliance with applicable statutes and administrative regulations.

(B) The board may either bring an action or file a complaint with the appropriate state accountancy board against any certified public accountant or public accounting firm located and licensed in another state who is not in compliance with paragraph (A) of this rule in accordance with the provisions of division (A)(3) of section 4701.16 of the Revised Code.

Last updated September 9, 2025 at 12:37 PM

History

Effective: July 16, 2009
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-10 Surrender of a CPA certificate.

(A) Subject to board approval, an individual who holds a CPA certificate may surrender the certificate to the board at any time and for any reason. The individual must file an affidavit with the board to surrender the CPA certificate. The affidavit shall state that the individual is aware that surrender of the CPA certificate is a final act and that the board is under no obligation to reinstate a surrendered CPA certificate.

(B) An individual who surrenders a CPA certificate may not apply for reinstatement of the certificate without board approval. At the board's discretion, the individual may be required to comply with specified requirements for issuance of an original CPA certificate described in section 4701.06 of the Revised Code prior to reinstatement.

Last updated July 17, 2024 at 2:04 PM

History

Effective: September 7, 2019
Promulgated Under: 119.03

Chapter 4701-9 Accounting Standards

Ohio Adm.Code 4701-9-01 Integrity and objectivity.

(A) An Ohio permit holder shall maintain integrity and objectivity, shall not knowingly misrepresent facts, shall be free of conflicts of interest and shall not subordinate to others any professional judgment.

(B) Notwithstanding rule 4701-11-01 of the Administrative Code, if an Ohio permit holder has a conflict of interest between the interest of a client or employer and another person, but the Ohio permit holder believes that professional services can be performed with integrity and objectivity, this rule shall not prohibit the performance of professional services by the Ohio permit holder if the conflict of interest is disclosed to, and consent is obtained from, such client or employer and the other person.

(C) Disagreements over the application of acceptable alternatives permitted by the professional standards defined in Chapter 4701-9 of the Administrative Code do not result in any subordination of professional judgment.

Last updated May 11, 2026 at 11:50 AM

History

Effective: December 14, 2012
Promulgated Under: 119.03

Ohio Adm.Code 4701-11-01

(A) An Ohio permit holder shall be independent in the performance of audits of public companies as required by applicable standards issued by the "Securities and Exchange Commission" and published on its website (www.sec.gov).

(B) An Ohio permit holder shall be independent in the performance of professional services for government agencies and entities receiving significant federal financial assistance as required by applicable standards issued by the "Comptroller General of the United States" and published on the "Government Accountability Office" website (www.gao.gov).

(C) An Ohio permit holder shall be independent in the performance of professional services, excluding those referenced in paragraph (A) or (B) of this rule, as required by the "Code of Professional Conduct" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org).

Last updated May 11, 2026 at 11:51 AM

History

Effective: December 12, 2016
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-02 General standards.

(A) An Ohio permit holder shall only perform professional services that can reasonably be expected by the Ohio permit holder or the Ohio permit holder's registered firm to be completed with professional competence.

(B) An Ohio permit holder shall exercise due professional care in the performance of professional services, including adequate planning and supervision of all professional activities for which the Ohio permit holder is responsible.

(C) An Ohio permit holder shall obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to any professional services performed.

(D) The provisions of this rule apply to a certified public accountant or public accountant who is engaged in the practice of public accounting or the performance of regulated services as defined by rule 4701-7-04 of the Administrative Code.

Last updated May 11, 2026 at 11:50 AM

History

Effective: April 28, 2011
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-04

(A) "Practice of public accounting" means either of the following:

(1) Consulting services in accordance with the professional standards defined in rule 4701-9-08 of the Administrative Code.

(2) Tax services in accordance with the professional standards defined in rule 4701-9-09 of the Administrative Code.

(3) Preparing financial reports, signing financial reports, preparing reports on internal controls, or signing reports on internal controls.

(E) A certified public accountant or public accountant whose license status is expired, suspended, or retired is not deemed to hold an Ohio permit for purposes of paragraph (A) or (D) of this rule.

Last updated January 5, 2026 at 9:52 AM

History

Effective: January 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-03 Generally accepted auditing standards.

(1) The standards in paragraph (B) or (C) of this rule, as applicable to the specific audit engagement, do not prohibit the use of those standards.

(2) The parent company of the entity being audited is located in a foreign country and requires the use of those standards.

Last updated May 11, 2026 at 11:50 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-04 Generally accepted accounting principles.

Last updated May 11, 2026 at 11:50 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-05 Attestation standards.

Last updated May 11, 2026 at 11:50 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-06 Accounting and review services standards.

Last updated May 11, 2026 at 11:50 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-08 Consulting standards.

Last updated May 11, 2026 at 11:51 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-09 Tax services standards.

Last updated May 11, 2026 at 11:51 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-10 Quality control standards.

(A) A public accounting firm that performs accounting and auditing services in accordance with the professional standards defined in Chapter 4701-9 of the Administrative Code shall comply with the applicable standards for quality control defined in paragraph (B) of this rule.

(B) Quality control standards are defined as part of "Statements on Quality Control Standards" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org).

(C) An Ohio permit holder or public accounting firm may comply with one or more of the "International Standards on Quality Control" issued by the "International Auditing and Assurance Standards Board" and published on the "International Federation of Accountants" website (www.ifac.org) if the standards in paragraph (B) of this rule, as applicable to the specific accounting or auditing engagement, permit the use of those standards.

Last updated May 11, 2026 at 11:51 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Chapter 4701-11 Ethics Standards

Ohio Adm.Code 4701-11-01 Independence.

Last updated May 11, 2026 at 11:51 AM

History

Effective: December 12, 2016
Promulgated Under: 119.03

Ohio Adm.Code 4701-11-02 Confidential client information.

(A) An Ohio permit holder shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client.

(B) This rule shall not be construed:

(1) To relieve an Ohio permit holder of the obligation to comply with Chapter 4701-9 of the Administrative Code,

(2) To affect in any way the compliance with a validly issued subpoena or summons enforceable by order of a court,

(3) To prohibit review of the professional practice of an Ohio permit holder as part of a peer review, or

(4) To preclude an Ohio permit holder from responding to any inquiry made by the professional ethics committee or trial board of a professional accounting organization of which the Ohio permit holder is a member, by a duly constituted investigative or disciplinary body of a state CPA society, or under state statutes.

(C) Members of the accountancy board, a professional accounting organization ethics committee or trial board described in paragraph (B)(4) of this rule, as well as professional practice reviewers, shall not disclose any confidential client information which comes to their attention in disciplinary proceedings or otherwise in carrying out their official responsibilities. However, this prohibition shall not restrict the exchange of information with an aforementioned duly constituted investigative or disciplinary body.

Last updated May 11, 2026 at 11:51 AM

History

Effective: April 28, 2011
Promulgated Under: 119.03

Ohio Adm.Code 4701-11-03 Contingent fees.

(A) A contingent fee is a fee established for the performance of any service pursuant to an agreement in which no fee will be charged unless a specified finding or result is attained, or in which the amount of the fee is otherwise dependent upon the finding or result of such service. However, an Ohio permit holder's or registered firm's fees may vary depending, for example, on the complexity of the services rendered.

(B) An Ohio permit holder or registered firm shall not:

(1) Practice public accounting for a contingent fee for, or receive such a fee from, a client for whom any of the following professional engagements are performed:

(a) An audit or review of a financial statement.

(b) A compilation of a financial statement when the Ohio permit holder expects, or reasonably might expect, that a third party may use the financial statement and if the Ohio permit holder's compilation report does not disclose a lack of independence.

(2) Prepare an original or amended tax return or claim for a tax refund for a contingent fee.

(C) The prohibitions outlined in paragraph (B)(1) of this rule apply during the period in which the Ohio permit holder or the Ohio permit holder's registered firm is engaged to perform any of the services described in paragraph (B)(1)(a), (B)(1)(b), or (B)(1)(c) of this rule, as well as during any period covered by any historical financial statements associated with those services.

(D) Fees are not regarded as being contingent if fixed by courts or other public authorities, or in tax matters if determined based on the results of judicial proceedings or the findings of governmental agencies.

Last updated May 11, 2026 at 11:51 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-9-05

Last updated May 11, 2026 at 11:50 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-11-04 Commissions and referral fees.

(A) The following words, when used in this chapter, shall have the following meanings:

(1) "Commission" means compensation for recommending or referring any product or service to be supplied by another person or entity.

(2) "Engagement" or "engaged" shall have the meaning as defined in rule 4701-13-01 of the Administrative Code.

(3) "Referral fee" means compensation for recommending or referring any service of an Ohio permit holder or public accounting firm to any person.

(B) An Ohio permit holder shall not, for a commission, recommend or refer to a client any product or service, nor shall the Ohio permit holder, for a commission, recommend or refer any product or service to be supplied by a client, nor shall the Ohio permit holder receive a commission when the Ohio permit holder or the Ohio permit holder's registered firm concurrently performs for that client any of the following professional services:

(1) An audit or review of a financial statement.

(2) A compilation of a financial statement when the Ohio permit holder expects, or reasonably might expect, that a third party may use the financial statement where the Ohio permit holder's compilation report does not disclose a lack of independence.

(3) An attestation engagement as defined in rule 4701-9-05 of the Administrative Code.

(C) The prohibitions outlined in paragraph (B) of this rule apply during the period in which the Ohio permit holder is engaged to perform any of the services described in paragraph (B) of this rule as well as during any period covered by any historical financial statements involved with those services.

(D) An Ohio permit holder who is not prohibited by this rule from performing services for or receiving a commission from a client and who is paid or expects to be paid a commission by the client shall disclose that fact to any person or entity to whom the Ohio permit holder recommends or refers a product or service to which the commission relates.

(E) Any Ohio permit holder who accepts a referral fee for recommending or referring any services of an Ohio permit holder to any person or entity or who pays a referral fee to obtain a client shall disclose such acceptance or payment to the client.

Last updated May 11, 2026 at 11:51 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-13-01

The following words and terms, when used in this chapter, shall have the following meanings:

(A) "Acceptance letter" means a letter issued by the peer review sponsoring organization that communicates acceptance of a peer review, and contains the name and address of the firm under review, the period covered by the peer review, the results of the peer review, and the date of acceptance and information related to the acceptance of the review.

(B) "Attest engagement" is defined in rule 4701-9-05 of the Administrative Code.

(C) "Completion letter" means a letter issued by the peer review sponsoring organization that communicates to the firm that all remedial actions specified in a prior acceptance letter have been completed and the peer review is complete.

(D) "Conditional acceptance letter" means an acceptance letter that communicates acceptance of a peer review subject to completion of remedial actions and the date the remedial actions must be completed.

(E) "Engagement" means an agreement that describes the business relationship between a client and a CPA or public accounting firm that defines the scope, terms, and costs of the agreement as performed by the CPA or public accounting firm.

(F) "Letter of response" means a formal letter issued from the peer review firm to the peer review committee, in response to deficiencies communicated in a conditional acceptance letter.

(G) "Peer review" means the study and appraisal, by an independent evaluator, of a public accounting firm's system of quality control to assure it is designed in conformity with professional standards to perform accounting and auditing work ("system review"); or of a sample of a the firm's actual accounting work and procedures ("engagement review").

(H) "Peer review committee" means the peer review acceptance committee of the peer review sponsoring organization or the national peer review committee of the "American Institute of Certified Public Accountants," authorized pursuant to division (G)(1) of section 4701.04 of the Revised Code.

(I) "Peer review firm" or "attest firm" means a business or permit holder registered with the board that performs or offers to perform work on any engagement that will result in the issuance of any report in accordance with professional standards as defined in rule 4701-9-03, 4701-9-04, 4701-9-05, or 4701-9-06 of the Administrative Code, including audits, compilations, and reviews.

(J) "Peer review oversight committee" is defined in paragraph (A)(6) of rule 4701-1-10 of the Administrative Code.

(K) "Peer review program administrator" means any organization authorized by the board to administer all or part of the board's peer review program as specified in division (G) of section 4701.04 of the Revised Code. The "Ohio Society of Certified Public Accountants" is the board's authorized peer review program administrator and agent pursuant to division (G) of section 4701.04 of the Revised Code.

(L) "Peer review report" means a report issued by an independent evaluator that summarizes the nature, objectives, scope, limitations, and procedures performed by a public accounting firm that accepts engagements subject to peer review, and assigns a rating to the firm's reviewed work based on peer review standards set by the "American Institute of Certified Public Accountants."

(M) "Peer review sponsoring organization" means any organization approved by the board that meets the peer review standards specified in rule 4701-13-05 of the Administrative Code.

(N) "Practice of public accounting" is defined in rule 4701-7-04 of the Administrative Code.

(O) "Professional liability insurance" means any of the following:

(1) Commercially available professional liability insurance or a professional liability insurance program;

(2) A deposit in trust or in bank escrow of cash, bank certificates of deposit, or United States treasury obligations;

(3) A bank letter of credit or insurance company bond.

(P) "Public accounting firm" means a business or permit holder registered with the board that performs or offers to perform work on any engagement defined as the practice of public accounting per rule 4701-7-04 of the Administrative Code, and that advertises as performing or offering to perform either public accounting services or regulated services pursuant to sections 4701.12 and 4701.14 of the Revised Code.

(Q) "Regulated services" is defined in rule 4701-7-04 of the Administrative Code.

(R) "Relevant oversight or government organization" means an entity, agency, or body that is responsible for the assessment and administration of specific functions under its jurisdiction and retains authority over those functions.

(S) "Tax/consulting firm" or "non-attest firm" means a business or permit holder that furnishes advice on tax matters, provides consulting services, personal financial planning services, or other services that do not result in the issuance of any report in accordance with professional standards as defined in rule 4701-9-03, 4701-9-04, 4701-9-05, or 4701-9-06 of the Administrative Code while advertising to the public using the CPA or PA designation.

Last updated September 2, 2025 at 7:37 AM

History

Effective: September 1, 2025
Promulgated Under: 119.03

Ohio Adm.Code 4701-11-05 Form of practice and name.

(A) An Ohio permit holder may practice public accounting as defined in rule 4701-7-04 of the Administrative Code, whether as an owner or employee, only in the form of a sole proprietorship, a partnership, limited liability company, professional association, corporation, or other legal entity whose characteristics conform to the Revised Code and rules of the board.

(B) The name of a public accounting firm as defined in paragraph (P) of rule 4701-13-01 of the Administrative Code may not be used unless such name has been registered with the board.

(1) Contains any representation that would be likely to cause a reasonable person to misunderstand or be confused about the legal form of the firm, or about who are the owners or members of the firm, including reference to a type of organization or an abbreviation thereof which does not accurately reflect the form under which the firm is organized, including, but not limited to the following:

(a) Implies the existence of a corporation when the firm is not a corporation, such as through the use of the words "corporation," "incorporated," "Ltd.," "professional corporation," or an abbreviation thereof as part of the firm name if the firm name is not incorporated or is not a professional corporation;

(b) Implies the existence of a partnership when there is not a partnership such as by use of the term "partnership" or "limited liability partnership" or the abbreviation "LLP" if the firm is not such an entity;

(d) Includes information about or indicates an association with persons who are not members of the firm, except as permitted pursuant to paragraph (D) of this rule; or

(e) Includes the terms "& Company," "& Associate," or "Group," but the firm does not include, in addition to the named partner, another shareholder, owner, member, or staff employee.

(2) Contains any representation that would be likely to cause a reasonable person to have a false or unjustified expectation of favorable results or capabilities, through the use of a false or unjustified statement of fact as to any material matter.

(3) Claims or implies the ability to influence a regulatory body or official;

(4) Includes the name of an owner whose CPA certificate or license has been revoked for disciplinary reasons by the board, whereby the owner has been prohibited from practicing public accounting or prohibited from using the title CPA or representing themselves as a certified public accountant.

(D) The following types of public accounting firm names are not in and of themselves misleading and are permissible so long as they do not violate the provisions of paragraph (C)(1)(a) of this rule:

(1) A firm name that includes the names of one or more former or present owners;

(2) A firm name that excludes the names of one or more former or present owners;

(3) A firm name that uses the designation "CPA" as part of the firm name when all named individuals are owners of the firm who hold such titles or are former owners who held such title at the time they ceased to be owners of the firm;

(4) A firm name that includes the name of a non-CPA owner if the "CPA" title is not a part of the firm name;

(E) A network firm as defined in the "AICPA Code of Professional Conduct" and published on its website (www.aicpa.org) may use a common brand name or share common initials, as part of the firm name;

(F) A network firm as defined in the "AICPA Code of Professional Conduct" and published on its website (www.aicpa.org) may use the network name as the firm's name, provided it also shares one or more of the following characteristics with other firms in the network:

(1) Common control, as defined by generally accepted accounting principles in the United States, among the firms through ownership, management, or other means;

(2) Profits or costs, excluding location operating costs, costs of developing audit methodologies, manuals and training courses, and other costs that are immaterial to the firm;

(3) Common business strategy that involves ongoing collaboration among the firms whereby the firms are responsible for implementing the association's strategy and are held accountable for performance pursuant that strategy;

(4) Significant part of professional resources;

(5) Common quality control policies and procedures that network firms are required to implement and that are monitored by the association.

Last updated May 11, 2026 at 11:52 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-04

(A) "Practice of public accounting" means either of the following:

(1) Consulting services in accordance with the professional standards defined in rule 4701-9-08 of the Administrative Code.

(2) Tax services in accordance with the professional standards defined in rule 4701-9-09 of the Administrative Code.

(3) Preparing financial reports, signing financial reports, preparing reports on internal controls, or signing reports on internal controls.

(E) A certified public accountant or public accountant whose license status is expired, suspended, or retired is not deemed to hold an Ohio permit for purposes of paragraph (A) or (D) of this rule.

Last updated January 5, 2026 at 9:52 AM

History

Effective: January 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 4701-11-06 Retention of client records.

(A) If a client makes a written request for records from a public accounting firm or Ohio permit holder, firm or permit holder shall comply with the request within forty-five days after receipt of the request. The forty-five day deadline may be extended by the board if the firm or permit holder requests an extension of time in accordance with paragraph (I) of this rule.

(B) A client's records are any accounting or other records belonging to the client that were provided to the public accounting firm or Ohio permit holder by or on behalf of the client, as well as records defined in paragraph (E) of this rule as client records.

(1) The firm's or permit holder's notes or memos regarding the engagement;

(2) Records kept by the firm or permit holder of procedures applied, tests performed, information obtained, and pertinent conclusions reached in the engagement;

(3) Analyses and schedules prepared by the client at the firm's or Ohio permit holder's request, and;

(4) Audit programs, audit analyses and memoranda, letters of confirmation and representation, abstracts of company documents, and schedules or commentaries either prepared or obtained by the firm or permit holder.

(D) Workpapers may also be in the form of data stored on discs, tapes, films, or any media other than paper. Workpapers are considered to be the public accounting firm's or Ohio permit holder's property. In the event of a dispute between the firm or permit holder and the client concerning records, the board will determine whether or not a document may be classified either as the firm's or permit holder's workpaper, or as a client record.

(E) Workpapers may contain information that is not reflected in the client's books and records, with the result that the client's financial information is incomplete. These records are defined as client records, and may include but are not limited to:

(1) Adjusting, closing, combining or consolidating journal entries;

(2) Depreciation and amortization schedules, including tax carryforward information; and

(3) Information normally contained in books of original entry, as well as general ledgers and subsidiary ledgers.

(F) If the public accounting firm or Ohio permit holder has converted client information onto computer files for use with the firm's or permit holder's software and the firm or permit holder has not been paid for professional services rendered, then the firm or permit holder is under no obligation to provide the client with electronic files or a copy of any software. If the client has paid the firm or permit holder for professional services rendered, then the firm or permit holder must provide a copy of all relevant electronic data files to the client.

(G) If the public accounting firm or Ohio permit holder has provided the information described in paragraph (B) or (E) of this rule to the client, then the firm or permit holder need not comply with further client requests for the same information.

(H) The public accounting firm or Ohio permit holder may demand that agreed-upon fees be paid prior to providing any information described in paragraph (E) of this rule if there is an engagement letter or other documented understanding prepared prior to the engagement and communicated to the client that states the specific fee payment arrangements for providing such information.

(I) In the event of a dispute between the client and a public accounting firm or Ohio permit holder over the return of records described in paragraph (E) of this rule, the firm or permit holder may request an extension of the deadline specified in paragraph (A) of this rule in order to mediate the dispute. The request must be filed within thirty days of the date the records retention complaint is filed with the board. The mediation must be conducted before a mediator mutually agreeable to and selected by the parties, and must be completed within sixty days of the date the complaint is filed with the board. The mediator may be the executive director of the board or a designee if the parties agree. If either party is dissatisfied with the recommendations of the mediator, that party may request a hearing before the board.

Last updated May 11, 2026 at 11:52 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-11-07 Board communications and required reporting.

(A) For purposes of this rule, "person" shall have the same meaning as in division (T) of section 4701.01 of the Revised Code.

(B) All official communications from the board are sent to a person's last physical or electronic address of record as maintained by the board. If the communication is not returned to the board, the person will be considered by the board to have received such official communications, to be aware of the contents of such official communications, and to be responsible for any actions required by such official communications. If a person notifies the board in writing of a failure to receive the official communication, the board will resend the official communication to the person. The board will not extend any deadlines nor abate any penalties unless it feels appropriate circumstances exist.

(C) Any change in a person's name, primary phone number, email, or physical address must be submitted to the board in writing.

(D) Official communications, unless otherwise specifically designated by the board, shall require a response within fifteen business days. A business day is defined as any day, Monday through Friday excluding state holidays, that the board office is open.

(E) Any person or public accounting firm that holds a license or registration issued by the board shall notify the board within thirty days of:

(1) Any administrative disciplinary action that the holder is the subject of or party to before any court or agency of the United States of America, branch of the armed forces of the United States of America, or the American institute of certified public accountants;

(2) Cancellation, revocation, suspension, or refusal to renew authority to practice as a certified public accountant, a public accountant, or public accounting firm by any other state, for any cause other than failure to pay registration fees in that other state;

(3) Suspension or revocation of the right to practice before any state or federal agency;

(4) The conviction of any felony, or conviction of a misdemeanor involving dishonesty or fraud regardless of whether sentence is imposed, suspended, or executed, and regardless of any plea of no contest;

(5) Any final judgment rendered against the holder in a civil court of law.

(F) Upon the renewal or reinstatement of an Ohio license or registration each person or firm shall notify the board in writing if any of the actions in paragraph (E) of this rule have occurred.

(G) The board takes no responsibility for any delay in communication or in the filing of any other document or fee submitted by or on behalf of a person, which is caused by any third party, whether it be an individual or an organization.

Last updated September 1, 2026 at 7:57 AM

History

Effective: September 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 4701-11-09 Acts discreditable.

(A) Section 4701.03 of the Revised Code states the board may promulgate rules consistent with the goal of maintaining a high standard of integrity and dignity in the accounting profession.

(B) This rule applies to acts by a person holding an Ohio permit, Ohio registration, CPA certificate, PA registration, or public accounting firm registration, by a person holding a foreign certificate whose activities are regulated by the board, or by an owner of a public accounting firm equity interest who does not hold an Ohio permit, Ohio registration, CPA certificate, PA registration, foreign certificate, or firm registration.

(C) The following acts by any person defined in paragraph (B) of this rule are determined by the board as conduct discreditable to the accounting profession as stated in division (A)(10) of section 4701.16 of the Revised Code:

(1) Using deceptive representations in connection with the performance of services.

(2) Representing that services are of a particular standard when they are not.

(3) Promoting one's professional services or a public accounting firm's services in any manner which is inconsistent with upholding a high standard of integrity and dignity in the accounting profession, including, but not limited to:

(a) Misrepresenting facts or failing to disclose relevant facts.

(b) Creating a false or unjustified expectation of favorable results.

(c) Implying abilities not supported by valid educational background, professional attainments, or licensing recognition.

(d) Implying the ability to influence improperly any court, tribunal or other public body or official.

(4) Engaging in any deceptive trade practice prohibited by law.

(5) Committing fraud or deceit in the act of verifying a CPA candidate's experience in accordance with paragraph (C) of rule 4701-7-05 of the Administrative Code, or making any false statement with respect to such verification.

(6) Holding out to the public that an accounting credential issued in a foreign country is in good standing if that credential has been suspended or revoked under the laws of the foreign country.

(7) Being convicted of a felony or any crime involving dishonesty or fraud under the laws of a foreign country.

(8) Failing to follow specialized professional engagement requirements of governmental bodies, commissions, or regulatory agencies.

(9) Assuming responsibility for, associating with, or preparing materially false and misleading financial statements, associated financial data, or accounting entries.

(10) Failing to file a tax return or failing to remit taxes collected on behalf of others in a timely manner.

(D) The acts by a certified public accountant or public accountant outlined in the provisions of paragraph (C) of this rule are not intended to limit the scope of division (A)(10) of section 4701.16 of the Revised Code with respect to investigations concerning alleged discreditable conduct.

Last updated May 11, 2026 at 11:52 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4701-7-05

(B) The required experience may be earned in Ohio or in any other state or country. Experience earned outside the United States may be submitted to the board for evaluation.

(E) The record of experience form must contain signatures from the candidate, the candidate's authorized supervisor, and the accountant verifying the candidate's experience, if applicable.

Last updated July 17, 2024 at 2:04 PM

History

Effective: September 7, 2019
Promulgated Under: 119.03

Ohio Adm.Code 4701-11-10 Application of ethics rules to non-CPA owners.

(A) Pursuant to division (D)(8) of section 4701.04 of the Revised Code, a person who holds an equity interest in a public accounting firm, but does not hold an Ohio permit or a foreign certificate, shall be subject to either the "Code of Professional Conduct" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org), or a comparable code of conduct applicable to the person's profession.

(B) The person described in paragraph (A) of this rule shall also be subject to the provisions of Chapter 4701-9 and Chapter 4701-11 of the Administrative Code as though the person is the holder of an Ohio permit or a foreign certificate.

Last updated May 11, 2026 at 11:52 AM

History

Effective: October 20, 2021
Promulgated Under: 119.03

Chapter 4701-13 Registration of Offices, Partnerships, and Corporations

Ohio Adm.Code 4701-13-01 Definitions.