Disciplinary Actions
The actions taken by the Accountancy Board of Ohio are a direct result of formal hearings conducted under Chapter 119 of the Ohio Revised Code. Each year hundreds of individuals are subject to Board investigations and subsequent disciplinary actions. The Board conducts four types of investigations.
- Failure to comply with individual license requirements
- Failure to comply with firm registration and peer review requirements
- The unlawful practice of public accounting
- Complaints from the general public against CPAs and CPA firms
For violations of the accountancy law, the Board may hold a hearing and take disciplinary action against the CPA certificate of an individual or a public accounting firm's registration.
For violations of the unlawful practice section of the accountancy law, a first degree misdemeanor, the ABO may file charges with the appropriate local prosecutor against the firm or individual that unlawfully advertises as a CPA or CPA firm.
For a list of disciplinary actions, visit the ABO’s Web site.
More Ethics Resoures
- Disciplinary Actions
- The actions taken by the Accountancy Board of Ohio are a direct result of formal hearings conducted under Chapter 119 of the Ohio Revised Code. Each year hundreds of individuals are subject to Board investigations and subsequent disciplinary...
- Code of Professional Conduct
- As adopted September 15, 1988 and amended through January 1994
- Ethics procedures: Filing a complaint
- How do I file an ethics complaint? All ethics complaints must be received in writing. Send a letter to the attention of the Professional Ethics Committee at: The Ohio Society of CPAs 535 Metro Place South P. O. Box 1810 Dublin, OH 43017-7810 An...
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LAST UPDATED 3/3/2008