66 chapters · 2,174 sections in this title.
Ohio Rev. Code Ann. § 4701.01 Accountancy board law definitions
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As used in this chapter: (A) "Practice of public accounting" means performing or offering to perform any engagement that will result in the issuance of an attest report and, with respect to a person who holds a CPA certificate, PA registration, foreign certificate, or firm regist…
Ohio Rev. Code Ann. § 4701.02 Accountancy board
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There is hereby created the accountancy board, consisting of nine members appointed by the governor with the advice and consent of the senate. Eight of the members shall be certified public accountants of whom:(A) At least two shall be in active public accounting practice in publ…
Ohio Rev. Code Ann. § 4701.03 Enforcement powers of board - compensation - bond
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(A) The accountancy board annually shall elect a president, secretary, and treasurer from its members. The board may adopt and amend rules for the orderly conduct of its affairs and for the administration of this chapter. The board may adopt and amend rules defining the practice …
Ohio Rev. Code Ann. § 4701.04 Registration
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(A) No public accounting firm located in this state shall engage in the practice of public accounting in this state unless it registers with the accountancy board and pays a registration fee set by the board. (B) Public accounting firms shall apply for initial registration within…