Announcements

RENEWING TAX FIRMS - Monday, July 2, 2018

Renewing Tax Firms: In order to renew your Firm registration, the Firm must be registered via Ohio eLicense. Instructions on Firm registration were emailed to Firms on April 25, 2018. If you need this email re-sent, please email a request with the Firm name, Firm license number and the individual CPA license number of the Firm’s owner/CPA primary contact (in charge of Firm registration) to ACCBd-Ohio@acc.state.oh.us.

 
Firms Requesting to Change Firm License Type - Tuesday, April 24, 2018

Firms requesting to change status must apply for a new firm license through the Ohio Portal.  A Peer Review Exemption Form must also be completed and uploaded into the new eLicense Portal when changing from a Peer Review Firm to a Tax Consulting Firm along with the Initial Firm License Application.

 

Public Accounting Firm Registration

Public Accounting

There are two types of public accounting firms; Attest and Non-Attest (Tax/Consulting. Both types of firms must be registered with the ABO. All CPA’s working at either firm must hold an Ohio permit. 

(Type 1) - Attest Public Accounting-  Firms that perform or offer to perform attest services (audits, compilations, reviews, attestation engagements, employee benefit plan audits, etc.) are attest firms and must have a peer review completed.

Per Ohio Administrative Code 4701-7-04 Practice of public accounting and regulated services.

(A) "Practice of public accounting" means either of the following:

(1) The performance of or offering to perform any engagement that will result in the issuance of any report in accordance with the professional standards defined in rule 4701-9-03, 4701-9-04, 4701-9-05, or 4701-9-06 of the Administrative Code.

(2) The performance of or offering to perform services in accordance with applicable professional standards defined in Chapter 4701-9 of the Administrative Code, other than those described in paragraph (A)(1) of this rule, such as consulting services, personal financial planning services, or the preparation of tax returns or the furnishing of advice on tax matters by a proprietorship, partnership, limited liability company, professional association, corporation or other business organization, that advertises to the public as a "certified public accountant," "CPA," "public accountant," or "PA."

(B) A certified public accountant or public accountant who performs or offers to perform any services described in paragraph (A) of this rule must hold an Ohio permit and be affiliated with a registered firm.

(Type 2)- Non-Attest (Tax/Consulting)- Firms that perform taxes, consulting or any services not subject to the peer review but advertise to the public as a CPA or PA firm.

Per Ohio Administrative Code 4701-7-04 Practice of public accounting and regulated services.

(A)  "Practice of public accounting" means either of the following:

(1)  The performance of or offering to perform any engagement that will result in the issuance of any report in accordance with the professional standards defined in rule 4701-9-03, 4701-9-04, 4701-9-05, or 4701-9-06 of the Administrative Code.

(2) The performance of or offering to perform services in accordance with applicable professional standards defined in Chapter 4701-9 of the Administrative Code, other than those described in paragraph (A)(1) of this rule, such as consulting services, personal financial planning services, or the preparation of tax returns or the furnishing of advice on tax matters by a proprietorship, partnership, limited liability company, professional association, corporation or other business organization, that advertises to the public as a "certified public accountant," "CPA," "public accountant," or "PA."

(B)  A certified public accountant or public accountant who performs or offers to perform any services described in paragraph (A) of this rule must hold an Ohio permit and be affiliated with a registered firm.

Regulated Services-  an Ohio CPA permit holder who uses the “CPA” designation performing or offering to perform taxes, consulting or any non-attest services but does not advertise/hold out to the public as a CPA or CPA firm.

Per Ohio Administrative Code 4701-7-04 Practice of public accounting and regulated services.

(C)  "Regulated services" means the performance of or offering to perform any of the following services by a certified public accountant or public accountant who uses the designation "certified public accountant," "CPA," "public accountant," or "PA" in association with those services and who is not affiliated with a registered firm:

(1)  Consulting services in accordance with the professional standards defined in rule 4701-9-08 of the Administrative Code.

(2) Tax services in accordance with the professional standards defined in rule 4701-9-09 of the Administrative Code.

(3)  Preparing financial reports, signing financial reports, preparing reports on internal controls, or signing reports on internal controls.

(D)  A certified public accountant or public accountant who performs or offers to perform any services described in paragraph (C) of this rule must hold an Ohio permit.

 

  John E. Patterson, Executive Director

Accountancy Board of Ohio

77 South High Street, Suite 1820

Columbus, Ohio  43215-6128


Accountancy Board of Ohio Contact List

 

Main Line:  614.466.4135

Fax Line:  614.466.2628