Ohio Administrative Code|Rule 4701-15-05 | Requirements for continuing education program acceptance.

                                                
(A)  Formal continuing education programs
		  shall be acceptable if the licensee retains the appropriate supporting
		  documentation and if:
(1) An outline is
			 prepared and preserved by the program sponsor.
(2) The program is at
			 least fifty minutes in length, except as provided in paragraph (C) of rule
			 4701-15-04 of the Administrative Code.
(3) The program is
			 conducted by a qualified instructor, discussion leader or
			 lecturer.
(4) A record of
			 registration or attendance is maintained by the program sponsor.
(5) All items described
			 in paragraphs (A)(1) to (A)(4) of this rule are provided to the board upon
			 request.
(B) The following are deemed acceptable provided the requirements
		  in paragraph (A) of this rule are met:
(1) Professional
			 development education provided by the "American Institute of Certified
			 Public Accountants," the "National Society of Accountants," and
			 state accounting societies and their chapters.
(2) Technical education
			 provided by the "American Institute of Certified Public Accountants,"
			 the "National Society of Accountants," and state accounting societies
			 and their chapters.
(3) University or college
			 courses completed for credit, that appear on an official
			 transcript.
(4) Formal organized
			 public accounting firm educational programs.
(5) Continuing education
			 providers that are approved by an accountancy board of another state,
			 territory, or political subdivision of the United States.
(6) Continuing education
			 providers that are approved by the "National Association of State Boards
			 of Accountancy."
(7) Continuing education
			 providers registered under the provisions of rule 4701-15-10 of the
			 Administrative Code.
(8) Continuing education
			 programs taken from other providers for which the Ohio permit holder has
			 supporting documentation.
(C) The executive director, subject to board approval, may
		  require either sponsors of continuing education programs or Ohio permit holders
		  to furnish proof of attendance or completion of a continuing education program,
		  course material, or any other information the board deems essential for
		  verification purposes.
(D) Valid continuing education credit earned under the laws of
		  another state, territory, or political subdivision of the United States may be
		  used toward fulfillment of the Ohio continuing education
		  requirements.
(E) The right is specifically reserved to the executive director,
		  subject to board approval, to disapprove credit claimed for any continuing
		  education program that does not meet the requirements of this
		  rule.