Ohio Revised Code Chapter 4701 - Accountancy Board Law

• Section 4701.01 - Accountancy Board Law Definitions.
  As used in this chapter: (A) "Practice of public accounting" means performing or offering to perform any engagement that will result in the issuance...
• Section 4701.02 - Accountancy Board.
  There is hereby created the accountancy board, consisting of nine members appointed by the governor with the advice and consent of the senate. Eight...
• Section 4701.03 - Enforcement Powers Of Board - Compensation - Bond.
  (A) The accountancy board annually shall elect a president, secretary, and treasurer from its members. The board may adopt and amend rules for the...
• Section 4701.04 - Registration.
  (A) No public accounting firm located in this state shall engage in the practice of public accounting in this state unless it registers with...
• Section 4701.05 - Compensation And Expenses Of Board.
  Each member of the accountancy board shall be paid an amount fixed pursuant to division (J) of section 124.15 of the Revised Code for...
• Section 4701.06 - Requirements For Cpa Certificate.
  The accountancy board shall grant the certificate of "certified public accountant" to any person who satisfies the following requirements: (A) The person is a...
• Section 4701.061 - Alternative Requirements For Cpa Certificate.
  Notwithstanding anything to the contrary in section 4701.06 of the Revised Code, the accountancy board shall grant a certificate of "certified public accountant" to...
• Section 4701.07 - Requirements For Public Accountant Registration.
  The accountancy board shall register as a public accountant any person who meets all the following requirements: (A) The person is a resident of...
• Section 4701.08 - License Applicant To Comply With Rc Chapter 4776.
  (A) As used in this section, "license" and "applicant for an initial license" have the same meanings as in section 4776.01 of the Revised...
• Section 4701.09 - Foreign Applicants.
  The accountancy board may, in its discretion, upon the payment of a fee not to exceed seventy-five dollars, permit the registration of any person...
• Section 4701.10 - Issuing Permits To Practice.
  (A) The accountancy board, upon application, shall issue Ohio permits to practice public accounting to holders of the CPA certificate or the PA registration....
• Section 4701.11 - Continuing Education.
  The accountancy board may adopt rules requiring that each applicant for an Ohio permit shall have demonstrated to the satisfaction of the board that...
• Section 4701.12 - Advertisements.
  The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's...
• Section 4701.13 - Publication Of Annual Register.
  The accountancy board shall publish annually a printed register. The printed register shall contain in separate lists the names and business addresses of all...
• Section 4701.14 - Unauthorized Practice.
  (A) Except as permitted by rules adopted by the accountancy board, no individual shall assume or use the title or designation "certified public accountant,"...
• Section 4701.15 - Employees.
  Nothing contained in sections 4701.01 to 4701.19, inclusive, of the Revised Code, shall prohibit any person not a certified public accountant or public accountant...
• Section 4701.16 - Disciplinary Actions.
  (A) After notice and hearing as provided in Chapter 119. of the Revised Code, the accountancy board may discipline as described in division (B)...
• Section 4701.17 - Reissuance Of Revoked Certificate.
  Upon application in writing and after hearing pursuant to notice, the accountancy board may reissue or reinstate a certificate to a certified public accountant...
• Section 4701.18 - Injunctions.
  Whenever in the judgment of the accountancy board any person has engaged, or is about to engage, in any acts or practices which constitute,...
• Section 4701.19 - Records.
  (A) All statements, records, schedules, working papers, and memoranda made by a certified public accountant or public accountant incident to or in the course...
• Section 4701.20 - Depositing Receipts.
  All receipts of the accountancy board shall be deposited in the state treasury to the credit of the occupational licensing and regulatory fund, except...
• Section 4701.21 - Fees In Excess Of Statutory Amounts.
  The accountancy board, subject to the approval of the controlling board and except for fees required to be established by the board at amounts...
• Section 4701.22 - Written Examination Designed To Determine Competency.
  Whenever any statute, regulation or rule requires that any report, financial statement, or document for any department, division, board, commission, or agency of this...
• Section 4701.26 - Certified Public Accountant Education Assistance Program - Fund.
  (A) As used in this section: (1) "Accounting education program" means a course of study that satisfies the requirements set forth in rules adopted...
• Section 4701.27 - [Repealed].
  Effective Date: 12-02-1996
• Section 4701.28 - Effect Of Child Support Default On Certificate Or Permit.
  On receipt of a notice pursuant to section 3123.43 of the Revised Code, the accountancy board shall comply with sections 3123.41 to 3123.50 of...
• Section 4701.29 - Conduct Of Investigations.
  (A) The accountancy board may investigate whether a person has violated any provision of this chapter or rule adopted under it before commencing a...
• Section 4701.30 - Compliance With Law Regarding Sanctions For Human Trafficking.
  The accountancy board shall comply with section 4776.20 of the Revised Code. Added by 129th General AssemblyFile No.169, HB 247, §1, eff. 3/22/2013.
• Section 4701.99 - Penalty.
  Whoever violates section 4701.14 of the Revised Code is guilty of a misdemeanor of the first degree. Effective Date: 09-30-1974

Last modified: October 10, 2016