Current through all regulations passed and filed through March 18, 2024
(A) Formal
continuing education programs shall be acceptable if the licensee retains the
appropriate supporting documentation and if:
(1) An outline is prepared and preserved by
the program sponsor.
(2) The
program is at least fifty minutes in length, except as provided in paragraph
(C) of rule
4701-15-04
of the Administrative Code.
(3) The
program is conducted by a qualified instructor, discussion leader or
lecturer.
(4) A record of
registration or attendance is maintained by the program sponsor.
(5)
All items
described in paragraphs (A)(1) to (A)(4) of this rule are provided to the board
upon request.
(B)
The following are deemed
acceptable provided the requirements in paragraph
(A) of this rule are met:
(1) Professional
development education provided by the "American Institute of Certified Public
Accountants," the "National Society of Accountants," and state accounting
societies and their chapters.
(2)
Technical education provided by the "American Institute of Certified Public
Accountants," the "National Society of Accountants," and state accounting
societies and their chapters.
(3)
University or college courses completed for credit,
that appear on an official transcript.
(4) Formal organized public accounting firm
educational programs.
(5)
Continuing education providers that are approved by an accountancy board of
another state, territory, or political subdivision of the United
States.
(6) Continuing education
providers that are approved by the "National Association of State Boards of
Accountancy."
(7) Continuing
education providers registered under the provisions of rule
4701-15-10
of the Administrative Code.
(8)
Continuing education programs taken from other providers for which the Ohio
permit holder has supporting documentation.
(C) The executive director, subject to board
approval, may require either sponsors of continuing education programs or Ohio
permit holders to furnish proof of attendance or completion of a continuing
education program, course material, or any other information the board deems
essential for verification purposes.
(D) Valid continuing education credit earned
under the laws of another state, territory, or political subdivision of the
United States may be used toward fulfillment of the Ohio continuing education
requirements.
(E) The right is
specifically reserved to the executive director, subject to board approval, to
disapprove credit claimed for any continuing education program that does not
meet the requirements of this rule.
