Ohio Code 4701.09 – Foreign applicants
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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 who is the holder of a certificate, license, or degree in a foreign country constituting a recognized qualification for the practice of public accounting in such country. A person so registered shall use only the title under which the person is generally known in the person’s own country, followed by the name of the country from which the person received the person’s certificate, license, or degree.
Terms Used In Ohio Code 4701.09
- Own: means any direct or indirect ownership of an equity interest in a public accounting firm or qualified firm. See Ohio Code 4701.01
- Person: means any individual, corporation-for-profit, business trust, estate, partnership, limited liability company, professional association, or other business organization. See Ohio Code 4701.01
- Practice of public accounting: means performing or offering to perform any engagement that will result in the issuance of an attest report and, with respect to a person who holds a CPA certificate, PA registration, foreign certificate, or firm registration, any other services involving the use of accounting or auditing skills as established by rules adopted by the accountancy board. See Ohio Code 4701.01
Last updated October 9, 2021 at 4:52 AM