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Notification of Proposed Rule Changes


Notification of Proposed Rule Changes - Chapter 4701-1

“This message is posted pursuant to the requirements of Executive Order 2011-01K and Senate Bill 2 (SB2) of the 129th General Assembly, which requires state agencies, including the Accountancy Board of Ohio, to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by SB2), and provide opportunity for the affected public to provide input on the rules.”

The proposed rule covers the following topic:

·       Rule 4701-1-01 pertains to the procedures for adopting, changing, and rescinding rules.

·       Rule 4701-1-02 pertains to the physical board address, and the board’s web address.

·       Rule 4701-1-03 pertains to board officers.

·       Rule 4701-1-04 pertains to authorized signatures allowed within the board.

·       Rule 4701-1-06 pertains to board meetings.

·       Rule 4701-1-08 pertains to the transmitting and receiving of facsimiles and electronic mail messages.

·       Rule 4701-1-10 pertains to subcommittees within the board, and what the subcommittees will be comprised of.


Information concerning the proposed rule, including recommended additions or deletions, may be found on this web page at the links to the left marked “Proposed Rules” and “CSI Business Impact Analysis.” The rules are on the Register of Ohio. On the register of Ohio website, select “Browse Rules by”>”Filing Agency”>4701-Accountancy Board” and Search.

Comments on the proposed rules will be accepted until close of business July 29, 2014. Please send all comments to the following email address:  Elisabeth.Newell@acc.ohio.gov; or John.E.Patterson@acc.ohio.gov;

In addition, please copy your comments to:    CSIPublicComments@governor.ohio.gov

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Notification of Proposed Rule Changes - Chapter 4701-3

“This message is posted pursuant to the requirements of Executive Order 2011-01K and Senate Bill 2 (SB2) of the 129th General Assembly, which requires state agencies, including the Accountancy Board of Ohio, to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by SB2), and provide opportunity for the affected public to provide input on the rules.”

The proposed rule covers the following topic:

·       Rule 4701-3-01 pertains to the residency requirements for an Ohio CPA.

·       Rule 4701-3-02 pertains to the colleges that are board approved.

·       Rule 4701-3-03 pertains to accounting concentration, business course requirements and graduate degrees.  

·       Rule 4701-3-05 pertains to the evaluation of foreign credentials.

·       Rule 4701-3-07 pertains to special examination.

·       Rule 4701-3-09 pertains to the CPA examination educational requirements.


Information concerning the proposed rule, including recommended additions or deletions, may be found on this web page at the links to the left marked “Proposed Rules” and “CSI Business Impact Analysis.” The rules are on the Register of Ohio. On the register of Ohio website, select “Browse Rules by”>”Filing Agency”>4701-Accountancy Board” and Search.

Comments on the proposed rules will be accepted until close of business July 29, 2014. Please send all comments to the following email address:  Elisabeth.Newell@acc.ohio.gov; or John.E.Patterson@acc.ohio.gov;

In addition, please copy your comments to:  CSIPublicComments@governor.ohio.gov

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Notification of Proposed Rule Changes - Chapter 4701-5

“This message is posted pursuant to the requirements of Executive Order 2011-01K and Senate Bill 2 (SB2) of the 129th General Assembly, which requires state agencies, including the Accountancy Board of Ohio, to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by SB2), and provide opportunity for the affected public to provide input on the rules.”

The proposed rule covers the following topic:

·       Rule 4701-5-01 pertains to the CPA examination administration definitions.

·       Rule 4701-5-02 pertains to the CPA examination applications.

·       Rule 4701-5-03 pertains to the CPA examination subjects.  

·       Rule 4701-5-04 pertains to the CPA examination scheduling.

·       Rule 4701-5-05 pertains to conduct during the CPA examination.

·       Rule 4701-5-06 pertains to passing score and conditional credit.

·       Rule 4701-5-07 pertains to the non-disclosed examination; grade procedures.

·       Rule 4701-5-09 pertains to the transfer of CPA examination credit from other states.


Information concerning the proposed rule, including recommended additions or deletions, may be found on this web page at the links to the left marked “Proposed Rules” and “CSI Business Impact Analysis.” The rules are on the Register of Ohio. On the register of Ohio website, select “Browse Rules by”>”Filing Agency”>4701-Accountancy Board” and Search.

Comments on the proposed rules will be accepted until close of business July 29, 2014. Please send all comments to the following email address:  Elisabeth.Newell@acc.ohio.gov; or John.E.Patterson@acc.ohio.gov;

In addition, please copy your comments to:  CSIPublicComments@governor.ohio.gov

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Notification of Proposed Rule Changes - Chapter 4701-7

“This message is posted pursuant to the requirements of Executive Order 2011-01K and Senate Bill 2 (SB2) of the 129th General Assembly, which requires state agencies, including the Accountancy Board of Ohio, to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by SB2), and provide opportunity for the affected public to provide input on the rules.”

The proposed rule covers the following topic:


·       Rule 4701-7-01 pertains to the certificate of certified public accountant.

·       Rule 4701-7-02 pertains to the substantial equivalency; comparability.

·       Rule 4701-7-04 pertains to practice of public accounting and regulated services.  

·       Rule 4701-7-05 pertains to the experience for the CPA certificate.

·       Rule 4701-7-06 pertains to the exemption from the Ohio permit requirement.

·       Rule 4701-7-07 pertains to international reciprocity.

·       Rule 4701-7-08 pertains to the license qualification.

·       Rule 4701-7-09 pertains to internet practice.

·       Rule 4701-7-10 pertains to surrender of a CPA certificate.


Information concerning the proposed rule, including recommended additions or deletions, may be found on this web page at the links to the left marked “Proposed Rules” and “CSI Business Impact Analysis.” The rules are on the Register of Ohio. On the register of Ohio website, select “Browse Rules by”>”Filing Agency”>4701-Accountancy Board” and Search.

Comments on the proposed rules will be accepted until close of business July 29, 2014. Please send all comments to the following email address:  Elisabeth.Newell@acc.ohio.gov; or John.E.Patterson@acc.ohio.gov;

In addition, please copy your comments to: CSIPublicComments@governor.ohio.gov

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Notification of Proposed Rule Changes - Chapter 4701-15

“This message is posted pursuant to the requirements of Executive Order 2011-01K and Senate Bill 2 (SB2) of the 129th General Assembly, which requires state agencies, including the Accountancy Board of Ohio, to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by SB2), and provide opportunity for the affected public to provide input on the rules.”

The proposed rule covers the following topic:

·       Rule 4701-15-01 pertains to continuing education standards.

·       Rule 4701-15-02 pertains to the continuing education requirements.

·       Rule 4701-15-03 pertains to continuing education reporting.  

·       Rule 4701-15-04 pertains to the measurement of continuing education credit and types of programs.

·       Rule 4701-15-05 pertains to the requirements for continuing education program acceptance.

·       Rule 4701-15-06 pertains to the reduction of continuing education requirements.

·       Rule 4701-15-07 pertains to the continuing education deficiency and late filing fee.

·       Rule 4701-15-09 pertains to converting to Ohio permit status.

·       Rule 4701-15-10 pertains to continuing education sponsor registration.

·       Rule 4701-15-11 pertains to the required continuing education programs.

·       Rule 4701-15-12 pertains to continuing education verification.

·       Rule 4701-15-13 pertains to continuing education requirements of non-CPA owners.  


Information concerning the proposed rule, including recommended additions or deletions, may be found on this web page at the links to the left marked “Proposed Rules” and “CSI Business Impact Analysis.” The rules are on the Register of Ohio. On the register of Ohio website, select “Browse Rules by”>”Filing Agency”>4701-Accountancy Board” and Search.

Comments on the proposed rules will be accepted until close of business July 29, 2014. Please send all comments to the following email address:  Elisabeth.Newell@acc.ohio.gov; or John.E.Patterson@acc.ohio.gov;

In addition, please copy your comments to: CSIPublicComments@governor.ohio.gov


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