Ohio Code § 4701.15
Ohio Code § 4701.15. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 4701.15.
Nothing contained in sections 4701.01 to 4701.19, 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 section 4701.09 of the Revised Code ; provided that such employee or assistant does not issue any accounting or financial
statement over his name. Nothing contained in sections 4701.01 to 4701.19, 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.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 4701.15
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 4701.15?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 4701.15 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 4701.15 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.