The practice of public accounting and regulated services, as defined in Ohio, consists of three separate categories of services.  A different type of firm registration status is associated with each category.  The three categories are as follows:

• Category 1 (Public accounting): The performance of financial reporting services for clients in accordance with the applicable professional standards. These services are defined in the accountancy law as "attest" services, and include audits performed in accordance with generally accepted auditing standards, reviews and compilations performed in accordance with the AICPA Statements on Standards for Accounting and Review Services, and engagements performed in accordance with the AICPA Statements on Standards for Attestation Engagements. These services are restricted to CPAs and PAs, so any person performing these services is practicing public accounting by definition. A public accounting firm in Category 1 is subject to peer review and must register with the Accountancy Board as a peer review firm. 
• Category 2 (Public accounting): The performance of tax services or consulting services in accordance with the applicable professional standards while advertising to the public as a CPA or PA.  A public accounting firm in Category 2 must register with the Accountancy Board as tax/consulting firm.
• Category 3 (Regulated services): The performance of tax services or consulting services in accordance with the applicable professional standards while not affiliated with a registered public accounting firm. Regulated services also include preparing or signing financial reports and preparing or signing reports on internal controls.  Since services in Category 3 are performed outside a public accounting firm, the firm registration requirements are not applicable.

In summary, any firm that performs engagements classified as either Category 1 or Category 2, and has an office in Ohio, must register with the Board as a public accounting firm. Firms that perform Category 1 engagements are also subject to the peer review requirements.  CPAs or PAs who perform Category 3 services are not required to register with the Board as public accounting firms.

Read the public accounting and regulated services rule here.

FIRM REGISTRATION FORMS

• Initial Application for Firm Registration
• Peer Review Exemption/Professional Services Form
• Firm Registration Renewal Application-Tax/Consulting Firms (Available May 30, 2012)
• Late Firm Registration Renewal Application-Peer Review Firms (For fims due to renew October 31, 2011)
• Late Firm Registration Renewal Application-Tax/Consulting Firms (For firms due to renew August 1, 2011)