Real-World Ethics for Ohio CPAs is designed to meet the professional standards and responsibilities (PSR) requirements specified by the Ohio State Board of Accountancy. This Board-approved course details the Ohio state-specific accountancy board laws as found in Chapter 4701. Illustrative examples and useful commentary emphasize the importance of these regulations and their effect on CPAs in Ohio. In addition, the course reviews the most frequently asked questions regarding experience, CPE requirements, professional ethics, professional standards and responsibilities, and more.
Upon successful completion of this course, participants will be able to:
- Note terminology and definitions used in the State of Ohio's Chapter 4701 Accountancy Board Law
- Recognize the composition and role of the Ohio Accountancy Board, including its enforcement powers
- Specify the Accountancy Board of Ohio's registration requirements for public accounting firms, issuance of a CPA certificate, public accountant registration, and foreign applicants
- Recognize the requirements for the issuance of a permit to practice in the state of Ohio, noting continuing education requirements
- Specify conditions that constitute authorized and unauthorized practice
- Identify activities and violations that may lead to Board disciplinary action, and the subsequent disciplinary and investigative authority of the Board
- Note CPA and PA record requirements and the Board's publication of a printed CPA and PA register
- Specify the conditions under which a person may qualify for a Board established education assistance program
- Cite applicable Q&As that help clarify the Ohio Accountancy Board's rules and requirements
Table of Contents
Table of Contents
Proposed Rule Changes
Chapter 4701-9 Accounting Standards
Chapter 4701-11 Ethics Standards
Chapter 4701-19 Investigations; Hearings
4701-9-04 Generally accepted accounting principles.
4701-9-05 Attestation standards.
4701-11-07 Board communications.
4701-11-10 Application of ethics rules to non-CPA owners.
The Ohio Common Sense Initiative—Business Impact Analysis (CSI-BIA)
State of Ohio Chapter 4701: Accountancy Board Law
4701.01 Accountancy board law definitions
4701.02 Accountancy Board
4701.03 Enforcement powers of Board - compensation - bond
4701.05 Compensation and expenses of Board
4701.06 Requirements for CPA certificate
4701.061 Alternative requirements for CPA certificate
4701.07 Requirements for public accountant registration
4701.08 License applicant to comply with RC Chapter 4776
4701.09 Foreign applicants
4701.10 Issuing permits to practice
4701.11 Continuing education
4701.13 Publication of annual register
4701.14 Unauthorized practice
4701.16 Disciplinary actions
4701.17 Reissuance of revoked certificate
4701.20 Depositing receipts
4701.21 Fees in excess of statutory amounts
4701.22 Written examination designed to determine competency
4701.26 Certified public accountant education assistance program - fund
4701.28 Effect of child support default on certificate or permit
4701.29 Conduct of investigations
4701.30 Compliance with law regarding sanctions for human trafficking
Accountancy Board of Ohio Frequently Asked Questions
Professional Standards and Responsibilities Requirement
Firm Registration and Peer Review
Complaints and Investigations
Review Question Answers and Rationales
Appendix—State of Ohio Contact Information Page
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