CPA LICENSE REQUIREMENTS
This section of the
Web site contains information concerning the CPA licensing requirements. All
licensees holding the Ohio permit must comply with the rules
of professional conduct. These rules incorporate both the technical
professional standards (generally accepted accounting principles,
generally accepted auditing standards, compilation and review
standards, attestation standards, etc.) and the behavioral standards
(retention of client records, responses to board communications,
confidentiality, commissions and contingent fees, etc.) Beginning
in 2004, the new 3-credit professional standards and responsibilities
CPE requirement became
effective for licensees whose CPE was due by December 31, 2004.
Consult the Professional Standards
and Responsilibities FAQ for additional information.
Sources of professional
standards and guidance include the AICPA, FASB, GASB, PCAOB,
and SEC.
Other pages of interest are those related to late renewal, license fees and exemptions, and changing to active license status.
