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A new rule was effective July 31, 2008 that requires a criminal records check for all CPA certificate applicants. CPA candidates should consult section 4701.08 of the accountancy law as well as sections 4776.01 to 4776.04 of the Ohio Revised Code.
Board rule 4701-7-01 now lists the criminal records check as a requirement for all persons receiving the CPA certificate, whether by original issuance, reciprocity, substantial equivalency, or transfer of CPA examination grades.
The criminal records check will be required for all CPA certificate candidates who apply after September 15, 2008.
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