Ohio § 4701.15 Employees

Ohio Statutes

§ 4701.15 — Employees

Ohio § 4701.15

Title 47Occupations-Professions

Ch. 4701Accountancy Board Law

This text of Ohio § 4701.15 (Employees) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 4701.15 (2026).

Text

Nothing contained in sections4701.01to4701.19, inclusive, of the Revised Code, shall prohibit any person  not a certified public accountant or public accountant from  serving as an employee of, or an assistant to, a certified public  accountant or public accountant or partnership composed of certified public accountants or public accountants or a foreign  accountant registered under section4701.09of the Revised Code;  provided that such employee or assistant does not issue any  accounting or financial statement over his name.

Nothing contained in sections4701.01to4701.19, inclusive,  of the Revised Code, shall prohibit a certified public accountant  or a registered public accountant of another state, or any  accountant who holds a certificate, degree, or license in a  foreign country, con

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Nothing contained in sections4701.01to4701.19, inclusive, of the Revised Code, shall prohibit any person not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant or public accountant or partnership composed of certified public accountants or public accountants or a foreign accountant registered under section4701.09of the Revised Code; provided that such employee or assistant does not issue any accounting or financial statement over his name.

Nothing contained in sections4701.01to4701.19, inclusive, of the Revised Code, shall prohibit a certified public accountant or a registered public accountant of another state, or any accountant who holds a certificate, degree, or license in a foreign country, constituting a recognized qualification for the practice of public accounting in such country, from temporarily practicing in this state on professional business incident to his regular practice outside the state; provided, that such temporary practice is conducted in conformity with the regulations and rules of professional conduct promulgated by the accountancy board.