LICENSING STATUTES (OHIO REVISED CODE)

• 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. 4701.06. REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT; FEE. The section includes requirements, effective January 1, 2000, which increase the basic educational requirement for admission to the CPA examination. Experience requirements for the CPA certificate. Description of the equivalency examination. CPA examination conditioning requirements.
• Sec. 4701.061. CONVERSION OF CERTAIN PA's TO CPA's. Authorization for the conversion of public accountants meeting certain specifications to certified public accountant status.
• 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, regular renewal fees, and late filing fees.

CPA CERTIFICATION AND LICENSING RULES

This section contains the rules pertaining to CPA certificate issuance and licensing. 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 licensing: