CPA Certification Laws and Rules

CPA CERTIFICATION RULES

This section contains the rules pertaining to CPA certificate issuance. Selecting a rule number will transfer you to the rule listed. You may download all of the CPA certification and licensing rules here. The following rules are applicable to CPA certification:

4701-3-01 Residence (Includes exceptions to the requirement)
4701-7-01 Certificate of Certified Public Accountant (Types; Conditions for issuance)
4701-7-02 Substantial Equivalency; Comparability (Use of the National Qualification Appraisal Service and International Qualifications Appraisal Board to aid the Board in determining substantial equivalency)
4701-7-04 Practice of Public Accounting and Regulated Services (Defined)
4701-7-05 Experience for the CPA Certificate (Qualifying experience defined)
4701-7-07 International Reciprocity (Procedure for granting the CPA certificate to foreign credential holders)