Notification of Proposed Rule Changes


Notification of Proposed Rule Changes

“This message is posted pursuant to the requirements of Executive Order 2011-01K and Senate Bill 2 (SB2) of the 129th General Assembly, which requires state agencies, including the Accountancy Board of Ohio, to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by SB2), and provide opportunity for the affected public to provide input on the rules.”

Rule Status Rule Number(s) Rule Name    Rule Status Rule Number(s) Rule Name   Rule Status Rule Number(s) Rule Name
ADM 4701-3-03 Education, Subject Matter, and Degree Requirements to Sit for the CPA Examination   ADM 4701-3-07 Special Examination   RES 4701-3-09 CPA Examination Educational Requirements
ADM 4701-7-01 Certificate of Certified Public Accountant   NC 4701-9-01 Integrity and Objectivity   NC


General Standards
ADM 4701-9-03 Generally Accepted Auditing Standards   ADM 4701-9-04 Generally Accepted Accounting Principles   ADM 4701-9-05

Attestation Standards

ADM 4701-9-06 Accounting and Review Services Standards   ADM 4701-9-08 Consulting Standards   ADM 4701-9-09 Tax Services Standards
ADM 4701-9-10 Quality Control Standards   NC 4701-11-01 Independence   NC 4701-11-02 Confidential Client Information
ADM 4701-11-03 Contingent Fees   ADM 4701-11-04 Commissions and Referral Fees   ADM 4701-11-05 Form of Practice and Name
ADM 4701-11-06 Retention of Client Records   ADM 4701-11-07 Board Communications   ADM 4701-11-09 Acts Discreditable
ADM 4701-11-10 Application of Ethics Rules to Non-CPA Owners   ADM 4701-15-04 Measurement of Continuing Education Credit; Types of Programs   ADM 4701-15-11 Required Continuing Education Programs
ADM 4701-17-01 Education Assistance Program Definitions   ADM 4701-17-02 Scholarship Eligibility Criteria   ADM 4701-17-04 Scholarship Procedure; Fund Balance
NC 4701-19-01 Request for Formal Hearing   ADM 4701-19-02 Complaints and Investigations        

 If you have any comments, or questions, please send them to or and copy (cc) or deletions, may be found on this web page at the links above. The rules are on the Register of Ohio. On the register of Ohio website, select “Browse Rules by”>”Filing Agency”>4701 - Accountancy Board” and Search.