FIRM
REGISTRATION AND PEER REVIEW
The
accountancy law requires all public accounting firms with an office
in Ohio
to register with the Board. Public accounting firms are defined
in the Ohio accountancy law as those firms with an office in Ohio
that perform either attest work or advertise as CPA firms. Note
that in Ohio compilations are defined as attest work. All
public accounting firms must comply with the firm registration
requirements, and renew their registrations
with the Board every three years. The firm registration requirements
are described in detail in section 4701.04 of
the Ohio Revised Code.
Public accounting firms
that perform attest work are subject to the peer review
requirements. These firms must submit to the Board as
part of their firm registration
renewal evidence of an
acceptable peer review. The Ohio Society of CPAs is our authorized
agent in charge of scheduling and approving peer reviews. For more
information concerning the
Board's peer review program, select the link entitled OSCPA
Peer Review Program.
Public accounting firms that do not perform any attest work, but
advertise as CPA firms in the telephone book, Internet, or using
street or office signs, must register with the Board as non attest
firms. No peer review is required in order to register.
