|
(A) 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 print at least as prominent
as that used for the designation itself.
(B) 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 print at least as prominent
as that used for the designation itself.
(C) 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.
|