The practice of public accounting and regulated services, as defined in Ohio, consists of three separate categories of services. They are as follows:

• Category 1 (Public accounting): The performance of financial reporting services for clients in accordance with the applicable professional standards. These services are defined in the accountancy law as "attest" services, and include audits performed in accordance with generally accepted auditing standards, reviews and compilations performed in accordance with the AICPA Statements on Standards for Accounting and Review Services, and engagements performed in accordance with the AICPA Statements on Standards for Attestation Engagements. These services are restricted to CPAs and PAs, so any person performing these services is practicing public accounting by definition.
• Category 2 (Public accounting): The performance of tax services or consulting services in accordance with the applicable professional standards while advertising to the public as a CPA or PA.
• Category 3 (Regulated services): The performance of tax services or consulting services in accordance with the applicable professional standards while not affiliated with a registered public accounting firm. Regulated services also include preparing or signing financial reports and preparing or signing reports on internal controls.

Any firm that performs engagements classified as either Category 1 or Category 2, and has an office in Ohio, must register with the Board as a public accounting firm. Firms that perform Category 1 engagements are also subject to the peer review requirements.

Read the public accounting and regulated services rule here.