Ohio Administrative Code (Last Updated: January 12, 2021)

4701-15-13. Continuing education requirements of non-CPA owners

Latest version.

Any individual who does not hold an Ohio permit or a foreign certificate, or a professional license, registration, or certification issued by this state, or another state and who holds an equity interest in a public accounting firm, shall comply with the continuing education requirements in rule 4701-15-02 of the Administrative Code.

Effective: 9/7/2019
Five Year Review (FYR) Dates: 6/18/2019 and 09/01/2024
Promulgated Under: 119.03
Statutory Authority: 4701.11
Rule Amplifies: 4701.11
Prior Effective Dates: 08/05/1999, 10/03/2003, 07/16/2009, 12/25/2014

                    
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