Chapter 4701-19 | Investigations; Hearings

Rule 4701-19-01 | Request for formal hearing.

• Effective: April 28, 2011
• Promulgated Under: 119.03

(A) Any person who desires a formal hearing before the board must request the same in writing. Each formal hearing must have a stenographic record, defined in section 119.09 of the Revised Code, taken of the proceedings.

(B) Unless a person specifically requests a hearing before the board pursuant to a notice of opportunity for hearing sent by the board in accordance with section 119.07 of the Revised Code, all other meetings with a member of the board staff or a board member shall be of an informal nature with no stenographic record taken.

Last updated July 27, 2021 at 4:24 PM

Supplemental Information

Authorized By: 4701.03
Amplifies: 4701.29
Five Year Review Date: 7/27/2026

Rule 4701-19-02 | Complaints and investigations.

• Effective: October 20, 2021
• Promulgated Under: 119.03

(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

Supplemental Information

Authorized By: 4701.03, 4701.29
Amplifies: 4701.29
Five Year Review Date: 10/20/2026
Prior Effective Dates: 10/22/2004, 4/28/2011