Ohio Admin. Code 4701-7-05 - Experience for the CPA certificate
(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
an independent auditor
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
independent auditor credential from another
country, then no additional verification of the candidate's experience is
required.
(D) If the candidate's
authorized supervisor is not a certified
public accountant and does not hold a comparable independent auditor credential from another
country, then the authorized supervisor
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
authorized supervisor
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 original 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
the verification by a certified public
accountant or the holder of a comparable independent
auditor 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.
Notes
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
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