The Board also has an "out-of-state" status for licensees that no longer live in Ohio. See paragraph (F) of the Permit Exemptions rule. To obtain this status, the Ohio CPA must live, work, and be licensed to practice public accounting in another state. The CPA may keep the Ohio license status in good standing on the basis of the CPA license in the other state, provided the CPA sends the Board acceptable verification of the valid license in the other state. A copy of the other state's license with an expiration date is acceptable. There is no fee to keep "out-of-state" status as long as the Ohio CPA holds a valid license in the other state.
A licensee who wishes to retire their CPA certificate as a final act must submit an Affidavit for Retired CPA/PA Status and CPE Exemption form to the Board.
There is no fee to retire a certificate, no CPE required, and one may use the term "Retired" after the CPA designation in print at least as prominent as the "CPA."
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