Ohio Administrative Code

(A) A CPA examination candidate must complete an examination application approved by the board. All questions on the examination application must be answered and all documents requested must be submitted to CPAES, defined in paragraph (B) of rule 4701-5-01 of the Administrative C…

(A) The CPA examination shall cover subjects determined by the "American Institute of Certified Public Accountants."(B) The CPA examination subjects may be taken in any order. Last updated July 17, 2024 at 2:03 PM Authorized By: 4701.06 Amplifies: 4701.06 Five Year Review Date: 6…

(A) After CPAES approves a candidate's CPA examination application, the candidate will be issued a notice to schedule. The notice to schedule is valid for six months from the date of issuance. In the event that a service member is called to active duty, an extension shall be made…

(A) Prior to the CPA examination each candidate will receive instructions pertaining to examination procedure and conduct. A candidate who fails to abide by any instructions may be expelled from the examination.(B) A candidate shall not engage in any misconduct during the CPA exa…

(A) The passing grade for each subject of the CPA examination is seventy-five. A candidate who passes any subject of the CPA examination will earn conditional credit for that subject.(B) As of January 1, 2024, a candidate who earns initial conditional credit for one or more subje…

(A) The board shall give no information to any candidate subsequent to the administration of the CPA examination concerning examination questions or answers.(B) The only CPA examination result that will be disclosed by the board to the public is the fact that a candidate was succ…

(A) The board may accept credit on the CPA examination that a candidate of another state desires to transfer to Ohio.(B) The following will be considered in accepting transfer credit:(1) Whether the candidate meets the legal requirements in Ohio to take the CPA examination, or me…

(A) The board may issue an original CPA certificate to any person who:(1) Does not hold a foreign certificate issued by any other state, territory, or political subdivision of the United States;(2) Is eighteen years of age;(3) Has successfully completed the education requirement …

(A) The board may rely on the "National Qualifications Appraisal Service" of the "National Association of State Boards of Accountancy" to assist it in determining the states that have, with respect to Ohio, substantially equivalent requirements for the CPA certificate in accordan…

(A) "Practice of public accounting" means either of the following:(1) The performance of or offering to perform any engagement that will result in the issuance of any report in accordance with the professional standards defined in rule 4701-9-03, 4701-9-04, 4701-9-05, or 4701-9-0…

(A) A candidate for the CPA certificate must fulfill the experience requirement by performing one or more types of services specified in paragraph (A) or paragraph (C) of rule 4701-7-04 of the Administrative Code.(B) The required experience may be earned in Ohio or in any other s…

(A) Pursuant to division (A) of section 4701.14 of the Revised Code, a certified public accountant who meets any of the criteria described in paragraph (C), (E), or (F) of this rule may use the term "certified public accountant" as outlined in the applicable rule paragraph withou…

(A) The board may determine that the holder of an accounting credential issued outside the United States meets the CPA certification requirements if:(1) A private or governmental body recognized by the board issued the accounting credential, and the holder of the credential met t…

(A) For purposes of this chapter, "designation" refers to any written, verbal, or electronic form of use or disclosure.(B) A holder of a CPA certificate who holds an Ohio registration must use the qualification "inactive" after the designation "certified public accountant" or "CP…

(A) A firm that provides public accounting services to Ohio clients electronically shall provide, on the home page of the firm's website, a means for regulators and the public to contact a responsible licensed CPA in that firm regarding complaints, questions, or the firm's compli…

(A) Subject to board approval, an individual who holds a CPA certificate may surrender the certificate to the board at any time and for any reason. The individual must file an affidavit with the board to surrender the CPA certificate. The affidavit shall state that the individual…

(A) An Ohio permit holder shall maintain integrity and objectivity, shall not knowingly misrepresent facts, shall be free of conflicts of interest and shall not subordinate to others any professional judgment.(B) Notwithstanding rule 4701-11-01 of the Administrative Code, if an O…

(A) An Ohio permit holder shall only perform professional services that can reasonably be expected by the Ohio permit holder or the Ohio permit holder's registered firm to be completed with professional competence.(B) An Ohio permit holder shall exercise due professional care in …

(A) An Ohio permit holder shall be associated with audited financial statements only if the Ohio permit holder has complied with the applicable generally accepted auditing standards defined in paragraph (B), (C), or (D) of this rule.(B) Generally accepted auditing standards appli…

(A) An Ohio permit holder shall not express an opinion or state affirmatively that financial statements or associated financial data of any entity are presented in conformity with generally accepted accounting principles, or express any negative assurance that such statements or …

(A) "Attestation engagement," is defined as an agreement that describes a business relationship between a client and an Ohio permit holder or public accounting firm that defines the scope, terms, and costs of the agreement in which the Ohio permit holder or firm agrees to issue o…

(A) An Ohio permit holder who is in the practice of public accounting shall be associated with unaudited financial statements only if the Ohio permit holder has complied with the applicable accounting and review services standards defined in paragraph (B) of this rule.(B) Account…

(A) An Ohio permit holder or public accounting firm shall be associated with a consulting engagement only if the Ohio permit holder or firm has complied with the applicable standards for consulting services defined in paragraph (B) of this rule.(B) Consulting services standards a…

An Ohio permit holder who prepares a tax return, signs a tax return, or recommends a tax return position for a client, employer, or other third-party recipient of tax services shall comply with the applicable standards for tax services defined as part of "Statements on Standards …

(A) A public accounting firm that performs accounting and auditing services in accordance with the professional standards defined in Chapter 4701-9 of the Administrative Code shall comply with the applicable standards for quality control defined in paragraph (B) of this rule.(B) …

(A) "Architect" - a person who is registered to engage in the practice of architecture under the provisions of sections 4703.01 to 4703.19 of the Revised Code.(B) "Practice of Architecture" - providing or offering to provide those service, hereinafter described, in connection wit…

(A) Applications for registration by examination or by reciprocity will be received at all times by the board.The application fee must accompany the application.(B) Each applicant shall submit, or cause to be submitted, authentic proof of the statements made within the applicatio…

(A) Certificates of qualification.(1) A person registered by the board under section 4703.07 or 4703.08 of the Revised Code, will upon payment of the fee required in rule 4703-1-04 of the Administrative Code, receive a certificate as provided under section 4703.10 of the Revised …

(A) Application fee - the fee for making application for registration under section 4703.07 of the Revised Code is fifty dollars.(B) Certificate fee - the fee for a duplicate certificate of qualification to practice architecture is twenty dollars. (C) Renewal fee - the biennial r…

(A) The architect registration examination(1) All applicants qualifying under section 4703.07 of the Revised Code in accordance with rules 4703-2-02, 4703-2-03 and 4703-2-04 of the Administrative Code and as required under section 4703.08 of the Revised Code shall pass the archit…

(A) Each applicant shall be at least eighteen years of age.(B) An applicant may take the "Architect Registration Exam" following completion of a "National Architectural Accrediting Board" accredited professional degree program, or, prior to graduation if the applicant is enrolled…

All candidates for registration by examination shall:(A) Hold a professional degree in architecture. A professional degree means an architectural degree in a program which as been accredited by the national architectural accrediting board (NAAB) or a program that retained its acc…

Prior to registration, all candidates for registration by examination shall complete the internship program as described:(A) The architectural experience program (AXP) required herein shall be in accordance with the AXP guidelines developed under the auspices of the national coun…

(A) An applicant who holds a current and valid certificate issued by the national council of architectural registration boards, and submits satisfactory evidence of such certificate to the board, shall be registered without the necessity of complying with the provisions of rules …

(A) The board shall reimburse eligible applicants for the initial cost of enrolling in the architectural experience program (AXP) as required by section 4703.07 of the Revised Code and administered by the national council of architectural registration boards. The board shall not …

(A) Definitions(1) Continuing education Continuing education is post-licensure learning that enables a registered architect to increase or update knowledge of and competence in technical and professional subjects related to the practice of architecture to safeguard the public's h…

(A) Definitions.(1) "Armed forces" means the armed forces of the United States, including the army, navy, air force, marine corps, coast guard, or any reserve components of those forces; the national guard of any state; the commissioned corps of the United States public health se…

(A) Each architect shall be authorized to use a seal as hereinafter directed in paragraphs (B) and (C) of this rule on all documents prepared by the architect or under the architect's direct supervision for use in this state for the purpose of properly imprinting the drawings, sp…

(A) All architectural firms legally formed for the purpose of providing architectural services are required to obtain a certificate of authorization from the board. Each firm authorized by the board to provide such services shall meet the following requirements:(1) More than fift…

(A) When personal names of architects are used in the name of the sole proprietorship or firm, only names of living registrants or former registered members of the sole proprietorship or firm, now retired or deceased, may be used. The status of a retired or deceased member must b…

(A) A non-resident architect may practice in the state of Ohio when said architect holds a current and valid Ohio registration.(B) A non-resident architect seeking an architectural commission in this state, who holds a current certificate issued by the national council of archite…

(A) The board is authorized, pursuant to section 4703.181 of the Revised Code, to apply for relief by injunction or restraining order to enjoin or restrain a person, firm, corporation, partnership, or any other group or combination of persons from the commission of any act which …

Preamble.In order to safeguard the health, safety and welfare of the public and the state of Ohio, to maintain integrity and high standards of skills and practice in the profession of architecture, the following rules of professional conduct, promulgated in accordance with Chapte…

A registered architect or architectural firm shall, when providing professional design services to a public authority, have and maintain professional liability insurance or other assurance of financial responsibility as may be required by the public authority. Last updated Septem…

(A) A registered architect or architectural firm is required to use a written contract when providing professional services. Such contract between the registered architect and the client shall be executed prior to the registered architect commencing work on any project. The writt…

(A) In order to determine whether a registered architect is the author, actual architect, or person in responsible charge of designs, drawings, plans, reports, specifications, contract documents, or other professional work or documents, the board may review evidence concerning, b…

(A) An architect may provide design services in a design-build contractual relationship provided the architect:(1) Is an architect licensed to practice in the state of Ohio or represents an architectural firm authorized to provide architectural services in the state of Ohio, and(…