By Barbara Benton, CAE, OSCPA vice president, government relations
The Accountancy Board of Ohio got back in person – and back on the road – Sept. 20 in a session held at Ohio University in Athens.
It was the board’s first in-person meeting in more than a year, and also marked a resumption of its annual visit to at an Ohio college or university. The idea is to allow students to see firsthand what the body does and to learn more about the process
of becoming a CPA.
The plan worked, as board members welcomed dozens of OU accounting students in attendance. Each board member explained their path to becoming a CPA and what their career path has been, highlighting that there are many options available to CPAs.
Colleen Conrad, NASBA’s Executive Vice President and COO, explained what CPA Exam candidates can expect when they take the test, and how it will be changing in 2024 with the CPA Evolution revisions. She encouraged current students to finish as much
of the exam as they can before the switch to avoid transitional challenges. Any parts passed before the change will still count as one of four new parts.
In other significant actions Sept. 20:
- The Ohio Society of CPAs summarized benefits of student membership and encouraged all students to join and take advantage of discounts, scholarship offers and networking opportunities.
- ABO Executive Director John Patterson reported that the ABO will attempt to publicly broadcast future meetings in response to interest expressed by those who tuned in to virtual meetings. He also asked the ABO to consider – at the request of
an Ohio college – modifying the required 24 hours of business coursework to including the option of relevant computer courses.
- Five CPAs requested a waiver of late fees. None were granted.
- One individual requested reconsideration of her CPA Exam extension, saying she was unusually busy at work and therefore couldn’t get all four parts passed within 18 months. The ABO denied her request. (NOTE: Typically, the board gives extensions
only for active military service situations.)
- Four CPAs had formal hearings. Of those:
- One had her certificate revoked for violating a rule of professional conduct. A complaint had been filed against her in January and she didn’t respond to the board despite numerous requests.
- One who had his certificate revoked in 2017 was granted his request for reinstatement.
- One had her certificate revoked for unlawful practice and failure of her firm to get a peer review and firm registration. That revocation was stayed pending the completion of three hours of CPE in professional standards and responsibilities, clearance
from all relevant jurisdictions and payment of a $5,000 fine.
- Another CPA’s certificate and firm registration was revoked for unlawful practice and failure of the firm to get a peer review and firm registration, but that revocation was stayed pending the completion of three hours of CPE in professional
standards and responsibilities, completion of peer review sign off and acceptance letter, and payment of all fees and fines.
Actions of the Accountancy Board of Ohio – the State of Ohio government entity charged with licensing, regulating, and when necessary, disciplining CPAs, can significantly affect the practice of all CPAs. OSCPA represents the profession at every ABO meeting, and advocates for best-practice rulemaking.