Tax/Consulting Firms (Non-Attest)
Online renewal for Tax/Consulting Firms is available until August 31st of the firm’s designated year. You may begin the online renewal process if the firm received a renewal notice containing a User ID and Password. Use the Ohio E-License Center link to the left.
Beginning September 1st, late fees will be assessed (after postmark of August 31st). See the Late Firm Registration Renewal Application - Tax/Consulting Firms link at the left for details.
Peer Review Firms (Attest)
Online renewal for Peer Review Firms is available until October 31st of the firm’s designated year. You may begin the online renewal process if the firm received a renewal notice containing a User ID and Password. Use the Ohio E-License Center link to the left.
If the firm did not receive a User ID and password with their renewal letter, the Attest Firm Application and required documentation must be mailed into the ABO office. The required renewal documentation must be postmarked on or before the October 31st deadline. The firm must have an acceptable peer review not previously used included with the renewal information or the renewal is not complete and will be returned.
Beginning November 1st, late fees will be assessed (after postmark of October 31st). See the Late Firm Registration Renewal Application – Attest link at the left for details.
If the attest firm is no longer performing attest services (audits, reviews, compilations, attestation engagements, etc.) then the firm must include the Peer Review Exemption/Professional Services Form. See form link on left.
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 Revised Code as those firms with an office in Ohio that perform either attest work or advertise as CPA firms. All public accounting firms must comply with firm registration requirements and renew their registrations with the Board every three years. Firm registration requirements are described in detail in section 4701.04 of the Ohio Revised Code.
The practice of public accounting and regulated services, as defined in Ohio, consists of three separate categories of services. A different type of firm registration status is associated with each category. The three categories are as follows:
Category 1: (Public accounting): The performance of financial reporting services for clients in accordance with applicable professional standards. These services are defined in accountancy law as "attest" services and include audits performed in accordance with generally accepted auditing standards, reviews and compilations performed in accordance with the AICPA Statements on Standards for Accounting and Review Services, and engagements performed in accordance with the AICPA Statements on Standards for Attestation Engagements. These services are restricted to CPAs and PAs, so any person performing these services is practicing public accounting by definition. A public accounting firm in Category 1 is subject to peer review and must register with the Accountancy Board as a peer review firm.
Category 2: (Public accounting): The performance of tax services or consulting services in accordance with applicable professional standards while advertising to the public as a CPA or PA. A public accounting firm in Category 2 must register with the Accountancy Board as a tax/consulting firm.
Category 3: (Regulated services): The performance of tax services or consulting services in accordance with applicable professional standards while not affiliated with a registered public accounting firm. Regulated services also include preparing or signing financial reports and preparing or signing reports on internal controls. Since services in Category 3 are performed outside a public accounting firm, the firm registration requirements are not applicable.
Public accounting firms with a valid firm registration are considered continuing education sponsors in Ohio per Rule 4701-15-05(B)(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.