Following are the sections of the Accountancy Law, Chapter 4701. of the Ohio Revised Code, sections 4701.01 through 4701.99, inclusive. Senate Bill 200 was effective March 30, 1999, and sections affected are marked with an asterisk (*).

You may download the entire accountancy law here.

*Sec. 4701.01. DEFINITIONS

Definitions of the following terms: Practice of public accounting, Public accounting firm, Opinion report, Peer Review, Review report, Compilation report, Examination report, Agreed-upon procedures report, Qualified firm, Own, Control (Controlled), Equity interest, Ohio permit, Ohio registration, Firm registration, PA registration, CPA certificate, Foreign certificate, Attest report, Person, Good moral character.

Sec. 4701.02. ACCOUNTANCY BOARD; APPOINTMENT OF MEMBERS

Composition of the Accountancy Board, length of terms.

Sec. 4701.03. BOARD ORGANIZATION

Officers of the Board, rule making authority of the Board, authorization for Board staff.

*Sec. 4701.04. REGISTRATION OF PUBLIC ACCOUNTING FIRMS; PEER REVIEW

Authority for the Accountancy Board's Peer Review Program, parameters of the program, requirements for firm registration.

Sec. 4701.05. COMPENSATION AND EXPENSES OF BOARD MEMBERS

Authority to compensate Accountancy Board members for expenses incurred conducting Board business.

*Sec. 4701.06. REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT; FEE

Requirements for the CPA certificate. Basic educational requirement for the CPA certificate. Experience requirements for the CPA certificate. Description of the equivalency examination. CPA examination conditioning requirements.

*Sec. 4701.061. CONVERSION OF CERTAIN PUBLIC ACCOUNTANTS TO CPA.

Authorization for the conversion of public accountants meeting certain specifications to certified public accountant status.

*Sec. 4701.07. REQUIREMENTS FOR REGISTRATION AS PUBLIC ACCOUNTANT

Public accountants are no longer registered by the Board as of April 16, 1993, so this section is no longer used.

Sec. 4701.08. CRIMINAL RECORDS CHECK

Criminal records check now required for CPA certificate applicants.

Sec. 4701.09. REGISTRATION OF FOREIGN APPLICANT; REQUIREMENTS; FEE

Requirements for registration of foreign accountants.

*Sec. 4701.10 OHIO PERMIT; OHIO REGISTRATION; LATE FILING FEES

Ohio permit and Ohio registration requirements and fees.

*Sec. 4701.11. CONTINUING EDUCATION REQUIREMENTS

Authorization for the Accountancy Board's continuing education program.

*Sec. 4701.12. FALSE ADVERTISING

Definition.

*Sec. 4701.13. ANNUAL REGISTER OF PERMIT HOLDERS

The "printed register" in this section is now available electronically.

*Sec. 4701.14. UNLAWFUL PRACTICE; SUBSTANTIAL EQUIVALENCY

Unlawful practice defined; conditions under which a CPA of another state who substantially complies with the Ohio requirements may be exempted from the CPA certificate and Ohio permit.

Sec. 4701.15. EMPLOYEES OF PUBLIC ACCOUNTANTS; INCIDENTAL PRACTICE

Employees of public accounting firms need not be public accountants; out-of-state public accounting firms or foreign firms may practice in Ohio on business incidental to their home-state business without registering in Ohio.

*Sec. 4701.16. DISCIPLINE OF REGISTRANT OR CERTIFICATE HOLDER.

Conditions under which a certified public accountant, public accountant, or public accounting firm may be disciplined by the Accountancy Board.

Sec. 4701.17. REISSUE OF REVOKED CERTIFICATE

Conditions under which a certificate or registration which has been revoked or suspended may be reinstated by the Accountancy Board.

Sec. 4701.18. INJUNCTIONS OR RESTRAINING ORDERS

Authority for the Accountancy Board to seek injunctions and restraining orders for unlawful practice.

*Sec. 4701.19. RECORDS

Working papers are defined as the property of the licensed accountant.

Sec. 4701.20. DEPOSIT OF RECEIPTS; VOUCHERS OF BOARD

Procedure for depositing funds with the Treasurer of State.

Sec. 4701.21. FEES IN EXCESS OF STATUTORY LIMITS

Authorization for the Accountancy Board to increase fees up to 50 per cent in excess of the statutory limits with State Controlling Board approval.

Sec. 4701.22. WRITTEN EXAMINATION TO DETERMINE COMPETENCY

Public accountants permitted to work on state agency accounting contracts as well as certified public accountants. Contractors qualification examination for Ohio Department of Transportation.

Sec. 4701.26. EDUCATION ASSISTANCE PROGRAM

Authorization for the Accountancy Board's education assistance program, which will aid qualified minority and financially disadvantaged applicants who qualify for the fifth year of study in an accounting degree program.

Sec. 4701.27. EDUCATION ASSISTANCE ADVISORY COMMITTEE

(Repealed by the Sunset Review Process of the Ohio General Assembly. EAAC reauthorized as a standing committee of the Board by unanimous vote December 10, 1996)

Sec. 4701.28. CERTIFICATE OR PERMIT HOLDERS IN DEFAULT ON CHILD SUPPORT ORDERS

This establishes Chapter 3123 of the Ohio Revised Code as the controlling statute regarding the revocation of licenses for default on child support payments. See also the Ohio Department of Job and Family Services for further information.

*Sec. 4701.29. BOARD INVESTIGATIONS

This section, added by Senate Bill 200, permits the Board to conduct more extensive investigations, issue subpoenas, compel the testimony of witnesses and the production of documents, and conduct depositions. In addition, investigative proceedings under this section are excluded from classification as public records.

Sec. 4701.99. CRIMINAL PENALTY FOR UNLICENSED PRACTICE

Practicing public accounting without a license in Ohio is a misdemeanor of the first degree.