LATE
FEES AND CPE VERIFICATION
All CPAs and PAs who send applications for the 2009-2011 Ohio
permit or Ohio registration postmarked January 5, 2009 or
later are subject to a late filing fee per section 4701.10 of
the Ohio Revised Code. The late filing fee is $100 per month or portion thereof
(maximum: $1,200) for a CPA or PA practicing public accounting
who is required to obtain the Ohio permit. The late filing fee
is $50 per month or portion thereof (maximum: $300) for a CPA or PA who does
not practice public accounting in Ohio and who obtains either the
Ohio permit or the Ohio registration. To find out the late fee applicable today, use the late fee chart.
- All late renewals must be
sent to the Accountancy Board office. All late applications for
the Ohio permit must be accompanied by appropriate documentation
of 120 hours CPE credit earned for the three years preceding
application for the permit. This documentation must be
reviewed and approved before the Ohio permit will be issued.
- The law requires the maximum late filing
fees and provides for suspension of the CPA certificates of individuals
who were due to renew their licenses by December 31, 2007 and
who did not renew by January 5, 2009.
