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INVESTIGATION
AND DISCIPLINARY STATUTES (OHIO REVISED CODE)
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Sec. 4701.14. UNLAWFUL
PRACTICE; SUBSTANTIAL EQUIVALENCY. Unlawful practice
defined; conditions under which a CPA of another state
who substantially complies with the Ohio requirements
may be exempted from the CPA certificate and Ohio permit.
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Sec. 4701.15. EMPLOYEES
OF PUBLIC ACCOUNTANTS; INCIDENTAL PRACTICE. Employees
of public accounting firms need not be public accountants;
out-of-state public accounting firms or foreign firms
may practice in Ohio on business indicental to their
home-state business without registering in Ohio.
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Sec. 4701.16. DISCIPLINE
OF REGISTRANT OR CERTIFICATE HOLDER. Conditions under
which a certified public accountant, public accountant,
or public accounting firm may be disciplined by the Accountancy
Board.
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Sec. 4701.17. REISSUE
OF REVOKED CERTIFICATE. Conditions under which a
certificate or registration which has been revoked or
suspended may be reinstated by the Accountancy Board.
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Sec. 4701.18. INJUNCTIONS
OR RESTRAINING ORDERS. Authority for the Accountancy
Board to seek injunctions and restraining orders for
unlawful practice.
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Sec. 4701.19. RECORDS. Working
papers are defined as the property of the licensed accountant.
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Sec. 4701.28. CERTIFICATE
OR PERMIT HOLDERS IN DEFAULT ON CHILD SUPPORT ORDERS. This
establishes section 2301.373 of the Ohio Revised Code
as the controlling statute regarding the revocation of
licenses for default on child support payments. See also
the Ohio
Department of Job and Family Services for further
information.
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Sec. 4701.29. BOARD
INVESTIGATIONS. This section, added by Senate Bill
200, permits the Board to conduct more extensive investigations,
issue subpoenas, compel the testimony of witnesses
and the production of documents, and conduct depositions.
In
addition, investigative proceedings under this section
are excluded from classification as public records.
BOARD
INVESTIGATIONS RULES
This page contains the rules pertaining to Board disciplinary
activities and the administration of the Board's investigations
program. Selecting a rule number will transfer you
to the rule listed. You may
download all of the Board investigations rules here. The
following rules are included:
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