Ohio Administrative Code
Title 4701 - Accountancy Board
Chapter 4701-15 - Continuing Education
Section 4701-15-09 - Converting to Ohio permit status
Universal Citation: OH Admin Code 4701-15-09
Current through all regulations passed and filed through March 18, 2024
(A) An applicant whose status is expired, suspended or revoked, or the holder of a CPAcertificate or PA registration who holds an Ohio registration defined in division (B) of section 4701.10 of the Revised Code, and who wishes to obtain the Ohio permit defined in division (A) of section 4701.10 of the Revised Code must first complete continuing education as follows:
(1)
A total of one
hundred twenty credits of continuing education within the thirty-six months
prior to application for an Ohio permit.
(2)
Within the total
of one hundred twenty continuing education credits enumerated in paragraph
(A)(1) of this rule, at least three continuing education three continuing
education credits in professional standards and responsibilities approved by
the board that emphasizes Chapter 4701. of the Revised Code and agency 4701 of
the Administrative Code, earned in the three-year period preceding application
for the Ohio permit.
(3)
Within the total of one hundred twenty continuing
education credits enumerated in paragraph (A)(1) of this rule, at least
twenty-four credits in the fields of accounting, auditing, assurance or
attestation standards.
(4)
Within the total of one hundred twenty continuing
education credits enumerated in paragraph (A)(1) of this rule, at least
twenty-four credits in the field of taxation.
(B) The executive director, subject to board approval, may adjust the requirements of paragraph (A)(3) or (A)(4) of this rule upon showing of good cause by the holder or applicant.
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