Ohio Administrative Code
Title 4701 - Accountancy Board
Chapter 4701-15 - Continuing Education
Section 4701-15-07 - Continuing education deficiency; late filing fee

(A) The executive director, subject to board approval, may grant an Ohio permit holder who is deficient in the required continuing education at the renewal date an extension of time, not to exceed one year, to correct the deficiency. The Ohio permit holder shall provide the board with an anticipated date of completion and must provide appropriate documentation to the board that describes the circumstances supporting the extension request. The Ohio permit holder must submit verification of the completed continuing education by the extension date specified.

(B) An Ohio permit holder who fails to comply with all the terms and conditions of the extension as approved by the executive director, subject to board approval, shall have his or her Ohio permit placed into expired status.

(C) An Ohio permit holder who is deficient in continuing education requirements at the time of renewal, and does not receive an extension of time, must pay the late filing fee described in division (D) of section 4701.10 of the Revised Code. This fee will be assessed at the time of submission.

(D) An Ohio permit holder who receives disciplinary action from the board based on a failure to comply with continuing education requirements will be subject to ongoing continuing education verification for at least two triennial reporting periods.