(A) The board will accept a continuing education program if the program meets the requirements of rule 4701-15-04 of the Administrative Code and the Ohio permit holder retains appropriate supporting documentation.

(B) Formal programs requiring attendance should qualify if:

(1) An outline is prepared and preserved by the program sponsor.

(2) The program is at least fifty minutes in length.

(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.

(C) The following are deemed to qualify provided the requirements in paragraphs (A) and (B) of this rule are met:

(1) Professional development programs of the "American Institute of Certified Public Accountants," the "National Society of Accountants," and state accounting societies and their chapters.

(2) Technical sessions at meetings of the "American Institute of Certified Public Accountants," the "National Society of Accountants," and state accounting societies and their chapters.

(3) University or college courses.

(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.

(D) The board 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.

(E) 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.

(F) The right is specifically reserved to the board to disapprove credit claimed for any continuing education program that does not meet the requirements of this rule.