Ohio § 4701.14

§ 4701.14.

(A) Except as permitted by rules adopted by the accountancy board, no individual shall

assume or use the title or designation “certified public accountant,” “certified accountant,”

“chartered accountant,” “enrolled accountant,” “licensed accountant,” or “registered

accountant,” or any other title or designation likely to be confused with “certified

public accountant,” or any of the abbreviations “CPA,” “PA,” “CA,” “EA,” “LA,” or

“RA,” or similar abbreviations likely to be confused with “CPA,” or any other title,

designation, words, letters, abbreviation, sign, card, or device tending to indicate

that the individual is a certified public accountant, unless the individual holds

a CPA certificate and holds an Ohio permit.  However, an individual who possesses a foreign certificate, has registered under section 4701.09 of the Revised Code , and holds an Ohio permit may use the title permitted under the laws of the individual's

other licensing jurisdiction, followed by the name of the jurisdiction. (B) Except as permitted by rules adopted by the board, no individual shall assume or

use the title or designation “public accountant,” “certified public accountant,” “certified

accountant,” “chartered accountant,” “enrolled accountant,” “registered accountant,”

or “licensed accountant,” or any other title or designation likely to be confused

with “public accountant,” or any of the abbreviations “PA,” “CPA,” “CA,” “EA,” “LA,”

or “RA,” or similar abbreviations likely to be confused with “PA,” or any other title,

designation, words, letters, abbreviation, sign, card, or device tending to indicate

that the individual is a public accountant, unless the individual holds a PA registration

and holds an Ohio permit, or unless the individual holds a CPA certificate.  An individual who holds a PA registration and an Ohio permit may hold self out to

the public as an “accountant” or “auditor.” (C) Except as provided in divisions (C)(1), (2), (3), and (4) of this section, no partnership,

professional association, corporation-for-profit, limited liability company, or other

business organization not addressed in this section that is practicing public accounting

in this state shall assume or use the title or designation “certified public accountant,”

“public accountant,” “certified accountant,” “chartered accountant,” “enrolled accountant,”

“licensed accountant,” “registered accountant,” or any other title or designation

likely to be confused with “certified public accountant” or “public accountant,” or

any of the abbreviations “CPA,” “PA,” “CA,” “EA,” “RA,” or “LA,” or similar abbreviations

likely to be confused with “CPA” or “PA,” or any other title, designation, words,

letters, abbreviation, sign, card, or device tending to indicate that the business

organization is a public accounting firm. (1)(a) A partnership may assume or use the title or designation “certified public accountant,”

the abbreviation “CPA,” or any other title, designation, words, letters, abbreviation,

sign, card, or device tending to indicate that the partnership is composed of certified

public accountants if it is a registered firm, if a majority of its partners who are

individuals hold a CPA certificate or a foreign certificate, and if a majority of

the owners of any qualified firm that is a partner hold a CPA certificate or a foreign

certificate. (b) A partnership may assume or use the title or designation “public accountant,” the

abbreviation “PA,” or any other title, designation, words, letters, abbreviation,

sign, card, or device tending to indicate that the partnership is composed of public

accountants if it is a registered firm, if a majority of its partners who are individuals

hold a PA registration, a CPA certificate, or a foreign certificate, and if a majority

of the owners of any qualified firm that is a partner hold a PA registration, a CPA

certificate, or a foreign certificate. (2)(a) A professional association incorporated under Chapter 1785. of the Revised Code may

assume or use the title or designation “certified public accountant,” the abbreviation

“CPA,” or any other title, designation, words, letters, abbreviation, sign, card,

or device tending to indicate that the professional association is composed of certified

public accountants if it is a registered firm, if a majority of its shareholders who

are individuals hold a CPA certificate or a foreign certificate, and if a majority

of the owners of any qualified firm that is a shareholder hold a CPA certificate or

a foreign certificate. (b) A professional association incorporated under Chapter 1785. of the Revised Code may

assume or use the title or designation “public accountant,” the abbreviation “PA,”

or any other title, designation, words, letters, abbreviation, sign, card, or device

tending to indicate that the professional association is composed of public accountants

if it is a registered firm, if a majority of its shareholders who are individuals

hold a PA registration, a CPA certificate, or a foreign certificate, and if a majority

of the owners of any qualified firm that is a shareholder hold a PA registration,

a CPA certificate, or a foreign certificate. (3)(a) A corporation-for-profit incorporated under Chapter 1701. of the Revised Code may

assume or use the title or designation “certified public accountant,” the abbreviation

“CPA,” or any other title, designation, words, letters, abbreviation, sign, card,

or device tending to indicate that the corporation is composed of certified public

accountants if it is a registered firm, if a majority of its shareholders who are

individuals hold a CPA certificate or a foreign certificate, and if a majority of

the owners of any qualified firm that is a shareholder hold a CPA certificate or a

foreign certificate. (b) A corporation incorporated under Chapter 1701. of the Revised Code may assume or

use the title or designation “public accountant,” the abbreviation “PA,” or any other

title, designation, words, letters, abbreviation, sign, card, or device tending to

indicate that the corporation is composed of public accountants if it is a registered

firm, if a majority of the shareholders who are individuals hold a PA registration,

a CPA certificate, or a foreign certificate, and if a majority of the owners of any

qualified firm that is a shareholder hold a PA registration, a CPA certificate, or

a foreign certificate. (4)(a) A limited liability company organized under former Chapter 1705. of the Revised Code

as that chapter existed prior to February 11, 2022, or Chapter 1706. of the Revised

Code may assume or use the title or designation “certified public accountant,” the

abbreviation “CPA,” or any other title, designation, words, letters, abbreviation,

sign, card, or device tending to indicate that the limited liability company is composed

of certified public accountants if it is a registered firm, if a majority of its members

who are individuals hold a CPA certificate or a foreign certificate, and if a majority

of the owners of any qualified firm that is a member hold a CPA certificate or a foreign

certificate. (b) A limited liability company organized under former Chapter 1705. of the Revised Code

as that chapter existed prior to February 11, 2022, or Chapter 1706. of the Revised

Code may assume or use the title or designation “public accountant,” the abbreviation

“PA,” or any other title, designation, words, letters, abbreviation, sign, card, or

device tending to indicate that the limited liability company is composed of public

accountants if it is a registered firm, if a majority of the members who are individuals

hold a PA registration, CPA certificate, or a foreign certificate, and if a majority

of the owners of any qualified firm that is a member hold a PA registration, a CPA

certificate, or a foreign certificate. (D) No individual shall sign, affix, or associate the individual's name or any trade

or assumed name used by the individual in the individual's profession or business

to any attest report with any wording indicating that the individual is an accountant

or auditor, or with any wording accompanying or contained in the attest report that

indicates that the individual has expert knowledge in accounting or auditing or expert

knowledge regarding compliance with conditions established by law or contract, including,

but not limited to, statutes, ordinances, regulations, grants, loans, and appropriations,

unless the individual holds an Ohio permit.  However, this division does not prohibit any officer, employee, partner, or principal

of any organization from affixing the officer's, employee's, partner's, or principal's

signature to any statement or report in reference to the financial affairs of that

organization with any wording designating the position, title, or office that the

individual holds in that organization.  This division also does not prohibit any act of a public official or public employee

in the performance of the public official's or public employee's duties. (E) No person shall sign, affix, or associate the name of a partnership, limited liability

company, professional association, corporation-for-profit, or other business organization

not addressed in this section to any attest report with any wording accompanying or

contained in the attest report that indicates that the partnership, limited liability

company, professional association, corporation-for-profit, or other business organization

is composed of or employs accountants or auditors or persons having expert knowledge

in accounting or auditing or expert knowledge regarding compliance with conditions

established by law or contract, including, but not limited to, statutes, ordinances,

regulations, grants, loans, and appropriations, unless the partnership, limited liability

company, professional association, corporation-for-profit, or other business organization

is a registered firm. (F) No individual who does not hold an Ohio permit shall hold self out to the public

as an “accountant” or “auditor” by use of either or both of those words on any sign,

card, or letterhead, in any advertisement or directory, or otherwise, without indicating

on the sign, card, or letterhead, in the advertisement or directory, or in the other

manner of holding out that the person does not hold an Ohio permit.  An individual who holds a CPA certificate and an Ohio permit may hold self out to

the public as an “accountant” or “auditor.”  However, this division does not prohibit any officer, employee, partner, or principal

of any organization from describing self by the position, title, or office the person

holds in that organization.  This division also does not prohibit any act of a public official or public employee

in the performance of the public official's or public employee's duties. (G) No partnership, professional association, corporation-for-profit, limited liability

company, or other business organization not addressed in this section that is not

entitled to assume or use the title “certified public accountant” or “public accountant”

under division (C) of this section shall hold itself out to the public as a partnership,

professional association, corporation-for-profit, limited liability company, or other

business organization not addressed in this section as being composed of or employing

“accountants” or “auditors” by use of either or both of those words on any sign, card,

or letterhead, in any advertisement or directory, or otherwise, without indicating

on the sign, card, or letterhead, in the advertisement or directory, or in the other

manner of holding out that the partnership, professional association, corporation-for-profit,

limited liability company, or other business organization is not a registered firm

and is not permitted by law to practice as a public accounting firm. (H) No person shall assume or use the title or designation “certified public accountant”

or “public accountant” in conjunction with names indicating or implying that there

is a partnership or in conjunction with the designation “and Company” or “and Co.”

or a similar designation if, in any of those cases, there is in fact no bona fide

partnership entitled to designate itself as a partnership of certified public accountants

under division (C)(1)(a) of this section or as a partnership of public accountants

under division (C)(1)(b) of this section.  However, a sole proprietor or partnership that was on October 22, 1959, or a corporation

that on or after September 30, 1974, has been, lawfully using a title or designation

of those types in conjunction with names or designations of those types, may continue

to do so if the sole proprietor, partnership, or corporation otherwise complies with

this section. (I)(1) Notwithstanding any other provision of this chapter, an individual whose principal

place of business is not in this state shall have all of the privileges of a holder

of a CPA certificate and an Ohio permit without the need to obtain a CPA certificate

and an Ohio permit if all of the following apply: (a) The individual holds a valid foreign certificate. (b) The individual has obtained a baccalaureate or higher degree. (c) The individual has completed an educational program with an accounting concentration. (d) The individual has passed all parts of the uniform certified public accountant examination. (2) Any individual exercising the privilege afforded under division (I)(1) of this section

hereby consents and is subject, as a condition of the grant of the privilege, to all

of the following: (a) The personal and subject matter jurisdiction of the accountancy board; (b) All practice and disciplinary provisions of this chapter and the accountancy board's

rules; (c) The appointment of the board that issued the individual's foreign certificate as

the individual's agent upon whom process may be served in any action or proceeding

by the accountancy board against the individual. (3) The holder of a CPA certificate and an Ohio permit who offers or renders attest services

or uses the holder's CPA title in another state shall be subject to disciplinary action

in this state for an act committed in the other state for which the holder of a foreign

certificate issued by the other state would be subject to discipline in the other

state. (4) The holder of a foreign certificate who offers or renders attest services or uses

a CPA title or designation in this state pursuant to the privilege afforded by division

(I)(1) of this section shall be subject to disciplinary action in this state for any

act that would subject the holder of a CPA certificate and an Ohio permit to disciplinary

action in this state.