The accountancy law requires all public accounting firms with an office in Ohio to register with the Board. Public accounting firms are defined in the Ohio accountancy law as those firms with an office in Ohio that perform either attest work or advertise as CPA firms. Note that in Ohio compilations are defined as attest work. All public accounting firms must comply with the firm registration requirements, and renew their registrations with the Board every three years. The firm registration requirements are described in detail in section 4701.04 of the Ohio Revised Code.
Public accounting firms that perform attest work are subject to the peer review requirements. These firms must submit to the Board as part of their firm registration renewal evidence of an acceptable peer review. The Ohio Society of CPAs is our authorized agent in charge of scheduling and approving peer reviews. For more information concerning the Board's peer review program, select the link entitled OSCPA Peer Review Program.
Public accounting firms that do not perform any attest work, but advertise as CPA firms in the telephone book, Internet, or using street or office signs, must register with the Board as non attest firms. No peer review is required in order to register.
Public accounting firms with a valid firm registration are considered continuing education sponsors in Ohio per rule 4701-15-05(C)(4).
NOTE: Changes in the name of a public accounting firm or requests to change the license status of a firm must be made in writing. Name changes must be accompanied by evidence of name usage (business cards, letterhead, advertisements). The Board registers the "DBA" (doing business as) name of the firm in its records.