1. Don't submit an address change to the Accountancy Board. (While address changes are not required, official Board communications are sent to the licensee's last known address.)

2. Fudge on your CPE report. (We select at least 20% of the licensees to verify continuing education credit.)

3. Don't respond to Board communications. (It is a violation of the Board rules if a licensee fails to respond to an official communication from the Board within fifteen business days.)

4. Renew your CPA "dues" with the Ohio Society of CPAs instead of your license. (The Board and the OSCPA are different organizations. The OSCPA is a private association and the Board is a government agency.)

5. Advertise and open a firm before it is registered. (Although the accountancy law permits a new public accounting firm to register with the Board 90 days after opening the firm office, people will check our website to see if the firm is licensed.)

6. Don't use an engagement letter. (Many misunderstandings, as well as future complaints to the Board, can be avoided with a clear engagement letter outlining the services that the CPA will perform for the client.)

7. Withhold client records after the client requests them. (Any journals and ledgers that the client does not otherwise have, even if generated on a computer, must be returned to the client 30 days after a written request is made.)

8. Don't pay your child support. (Failure to pay child support can be grounds for automatic suspension of your license in accordance with section 4701.28 of the accountancy law.)

9. Don't repay student loans.

10. Don't pay your taxes.