Ohio Administrative Code › Title 4701 - Accountancy Board › Chapter 4701-7 - CPA Certificate and Licenses › Section 4701-7-05 - Experience for the CPA certificate

Current through all regulations passed and filed through July 1, 2024
(A) A candidate for the CPA certificate must
			 fulfill the experience requirement by performing one or more types of services
			 specified in paragraph (A) or paragraph (C) of rule
			 4701-7-04
			 of the Administrative Code.
(B) The
			 required experience may be earned in Ohio or in any other state
			 or country.
Experience earned outside the United States may be submitted to
				the board for evaluation.
(C) A certified public accountant or a
			 comparably qualified accountant from another country must verify the
			 candidate's experience. The accountant from the other country must hold
			 
								a credential that has been determined by the
			 board to be comparable to the certified public accountant certificate. The
			 accountant may be a present employer, former employer, or a person who is
			 familiar with the candidate's experience. In addition, the accountant must
			 indicate the exact length of the qualifying experience on a record of
			 experience form in a manner specified by the board. If the candidate's
			 authorized supervisor is a certified public accountant or holds a comparable
			  credential from another
			 country, then no additional verification of the candidate's experience is
			 required.
(D) If the candidate's
			  supervisor is not a certified
			 public accountant and does not hold a comparable  credential from another
			 country, then 
								a certified public accountant or comparably qualified
			 accountant must verify the candidate's experience in addition to the
			 accountant described in paragraph (C) of this rule. In addition, the
			 
								certified public accountant or comparably qualified
			 accountant verifying the candidate's experience must indicate the exact
			 length of the candidate's qualifying experience
			 on a record of experience form in a manner specified by the board.
(E) The record of experience form must
			 contain  signatures from the
			 candidate, the candidate's authorized supervisor, and the accountant verifying
			 the candidate's experience, if applicable.
(F) If a record of experience
			 form is submitted by a candidate who is attesting
			 to self employment experience, the form must include notarized statements from
			 three of the candidate's largest clients, in addition to
			  verification by a certified public
			 accountant or the holder of a comparable  credential from another country as required by paragraph (C)
			 of this rule. The notarized statements must contain the length of time the
			 candidate performed services for the client, the inclusive dates of such
			 services, the approximate time spent performing such services, and the nature
			 of the services performed.
Effective:
				9/7/2019
Five Year Review (FYR) Dates:
				6/18/2019 and
				09/07/2024
Promulgated
				Under: 119.03
Statutory
				Authority: 4701.03,
				4701.06
Rule
				Amplifies: 4701.06
Prior
				Effective Dates: 06/01/1977, 06/01/1987, 09/22/1993, 04/26/1996, 03/19/1998,
				01/01/1999, 08/05/1999, 07/31/2003,
				07/16/2009