Notification of Proposed Rule Changes


Notification of Proposed Rule Changes

“This message is posted pursuant to the requirements of Executive Order 2011-01K and Senate Bill 2 (SB2) of the 129th General Assembly, which requires state agencies, including the Accountancy Board of Ohio, to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by SB2), and provide opportunity for the affected public to provide input on the rules.”

Rule Filings 2019
Rule Status Rule Number(s) Rule Name    Rule Status Rule Number(s) Rule Name   Rule Status Rule Number(s) Rule Name
NC 4701-1-01 Notice for change of rule   ADM 4701-5-02 CPA examination applications   ADM 4701-7-10 Surrender of a CPA certificate
ADM 4701-1-02 Board addresses   ADM 4701-5-03  CPA examination subjects   ADM 4701-13-11 Required submission of peer review reports
ADM 4701-1-03 Board officers   ADM 4701-5-04  CPA examination scheduling   NC 4701-15-01 Continuing education standards
NC 4701-1-04 Authorized signature   ADM 4701-5-05 Conduct during the CPA examination   ADM 4701-15-02 Continuing education requirement
ADM 4701-1-06 Meetings of the board   ADM 4701-5-06 Passing score; conditional credit   ADM 4701-15-03 Continuing education reporting
NC 4701-1-08 Facsimile or electronic mail transmissions   ADM 4701-5-07 Non-disclosed examination; grade procedures   ADM 4701-15-04 Measurement of continuing education credit; types of programs
NC 4701-1-10 Board committees   ADM 4701-5-09 Transfer of CPA examination credit from other states   ADM 4701-15-05 Requirements for continuing education program acceptance
ADM 4701-3-01 Residence   ADM 4701-7-01 Certificate of certified public accountant   ADM 4701-15-06 Reduction of continuing education requirement
ADM 4701-3-02 Board approved colleges   ADM 4701-7-02 Substantial equivalency; comparability   ADM 4701-15-07 Continuing education deficiency; late filing fee
ADM 4701-3-03 Accounting concentration, business course requirement; graduate degrees   ADM 4701-7-04 Practice of public accounting and regulated services   ADM 4701-15-09 Converting to Ohio permit status
ADM 4701-3-05 Evaluation of foreign credentials   ADM 4701-7-05 Experience for the CPA certificate   ADM 4701-15-10 Continuing education sponsor registration
REF 4701-3-06 Conditional application for the CPA examination   ADM 4701-7-06 Exemptions from the Ohio permit requirement   ADM 4701-15-11 Required continuing education programs
NC 4701-3-07 Special examination   NC 4701-7-07 International reciprocity   ADM 4701-15-12 Continuing education verification
ADM 4701-3-09 CPA examination educational requirements   ADM 4701-7-08 License qualification   ADM 4701-15-13 Continuing education requirements of non-CPA owners
ADM 4701-5-01 CPA examination administration definitions   NC 4701-7-09 Internet practice        


If you have any comments, or questions, please send them to or

Information concerning the proposed rule(s), including recommended additions or deletions, may be found on this web page at the links above. The rules are on the Register of Ohio. On the register of Ohio website, select “Browse Rules by”>”Filing Agency”>4701 - Accountancy Board” and Search.