Ohio Admin. Code 4701-7-10 - Surrender of a CPA certificate
(A) Subject to board approval, an individual
who holds a CPA certificate may surrender the certificate to the board at any
time and for any reason. The individual must file an affidavit with the board
indicating the desire to surrender the CPA
certificate. The affidavit shall state that the individual is aware that
surrender of the CPA certificate is a final act and that the board is under no
obligation to reinstate a surrendered CPA
certificate.
that has
been surrendered.
(B) An
individual who surrenders a CPA certificate may not apply for reinstatement of
the certificate without board approval. At the board's discretion, the
individual may be required to comply with specified requirements for issuance
of an original CPA certificate described in section
4701.06 of the Revised Code
prior to reinstatement.
Notes
Promulgated Under: 119.03
Statutory Authority: 4701.03
Rule Amplifies: 4701.03
Prior Effective Dates: 07/31/2003, 07/16/2009, 09/07/2019
Promulgated Under: 119.03
Statutory Authority: 4701.03
Rule Amplifies: 4701.03
Prior Effective Dates: 07/31/2003, 07/16/2009
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