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Proposed rules now effective
July 16, 2009

Several rules concerning Board general operations, CPA examination, firm registration, and continuing education were approved by the Board at its meeting on April 17, 2009. The supporting documentation for the rules may be found on the Register of Ohio website. The rules became effective July 16, 2009.

Select "Browse Proposed and Recently Adopted Rules by Filing Agency," select "4701-Accountancy Board" as the filing agency (agencies are in numerical order by Ohio Revised Code chapter), select "Recently Adopted Rules," and select "Search."

The following changes are of note:

  • The special examination will change from the Graduate Record Examination (GRE) General Test to the Graduate Management Admission Test (GMAT). The score on the GMAT will be 620.
  • There is no "automatic" three-month grace period for firm registration renewal during which no disciplinary action may be taken. For example, a public accounting firm subject to peer review that is due to renew by October 31, 2009 and fails to complete its peer review by that date would no longer have until January 31, 2010 to complete the peer review requirements with payment of a late fee.
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