Ohio Code 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 any public accountant who meets all the following requirements:
Terms Used In Ohio Code 4701.061
- Ohio permit: means a permit to practice public accounting issued under division (A) of section 4701. See Ohio Code 4701.01
- Peer review: means a study, appraisal, or review of one or more aspects of the professional work of a public accounting firm that meets the standards and requirements set forth by the accountancy board. See Ohio Code 4701.01
- Public accounting firm: means a sole proprietorship, a partnership, a limited liability company, a professional association, a corporation-for-profit, or any other business organization that is engaged in the practice of public accounting in this state. See Ohio Code 4701.01
(A) The public accountant applies to the board for the certificate under this section.
(B) At the time of application and the time that the certificate is granted, the public accountant holds an Ohio permit.
(C) At the time of application, any public accounting firm that employs the public accountant or in which the public accountant has an interest is registered and meets the applicable peer review requirements of the board under section 4701.04 of the Revised Code.
(D) For not less than one hundred twenty months, the public accountant has held an Ohio permit and has completed and reported to the board all applicable continuing education hours required by section 4701.11 of the Revised Code and the rules adopted pursuant to that section.