Ohio Admin. Code 4701-19-02 - Complaints and investigations
(A) Complaints against a person holding a CPA
certificate, PA registration, foreign certificate, Ohio permit, Ohio
registration, or public accounting firm
registration, or against any other person whose activities are regulated by the
board, must be in writing and must set forth in detail the facts and
circumstances to be investigated by the board. This written statement must
contain the specific action which the complainant requests of the
board.
(B) Should a formal charge
be made by the board against a person holding a CPA certificate, PA
registration, foreign certificate, Ohio permit, Ohio registration, or
public accounting firm registration, or any other
person whose activities are regulated by the board, a formal hearing must be
held and a stenographic record taken.
Notes
Promulgated Under: 119.03
Statutory Authority: 4701.03, 4701.29
Rule Amplifies: 4701.29
Prior Effective Dates: 08/05/1999, 10/22/2004, 04/28/2011
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.