(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.
Last updated October 21, 2021 at 4:00 AM
Rule 4701-19-01 | Request for formal hearing.
20 pages
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