The following information is intended for military veterans, current members of the Armed Forces of the United States and their spouses to assist you in obtaining licensing as a certified public accountant.

The Armed Forces of the United States includes the Army, Navy, Air Force, Marine Corps, Coast Guard, or any reserve components of those forces. It also includes the National Guard of any state, the commissioned corps of the United States Public Health Service, the Merchant Marine Service (during wartime), or the Ohio Organized Militia when engaged in full-time national guard duty for a period of more than thirty (30) days.

A veteran is any person who completed service in the Armed Forces who has been discharged under honorable conditions or who has been transferred to the reserve with evidence of satisfactory service.

In accordance with Ohio Administrative Code, Chapter 4701-05, each Section of the Board has adopted rules specifying the military programs of training, military primary specialties, and lengths of service that are substantially equivalent to or exceed the educational and experience requirements for licensure.

Passage of the licensing exam is still required even if the military service meets the educational and experience requirements.

Renewal of a License

Ohio Revised Code section 4701.10 deals with renewal of a license.

Who Does This Section Apply To?

Licensees who are serving in the Armed Forces of the United States.

OR

Licensees who are the spouse of an individual serving in the Armed Forces of the United States, whose service resulted in the licensee's absence from Ohio.

What Does This Section Do?

Allows a licensee whose license expired due to the active military service have the license renewed at the usual cost without penalty or re-examination, provided that the licensee is not otherwise disqualified due to mental or physical disability.

Note: This provision does not extend the expiration date of a license. It only allows for the renewal of an expired license without penalty. If you are required to have an active license for your military position, you will need to renew your license prior to your expiration date.

What Documentation is Required?

Documentation that the licensee or licensee's spouse, whichever is applicable, has been discharged under honorable conditions or released under honorable conditions from active duty or national guard duty within six (6) months after the discharge or release.

Extensions for CPE Reporting

Ohio Administrative Code rule 4701-7-06 deals with the extension of the continuing education reporting period.

Who Does This Section Apply To?

Licensees who are members of the Armed Forces of the United States who are called to active duty.

What Does This Section Do?

Grants an extension of the current continuing education (CE) reporting period by an amount of time equal to the total number of months spent on active duty during the current CE reporting period. Any portion of a month served on active duty is considered as one (1) full month.

What Documentation is Required?

Documentation certifying the licensee's active duty service and the length of that service and evidence of release under honorable conditions from active duty or national guard duty within six (6) months after the release.