{"data":{"id":"us-oh/ohio-rev.-code-4701.15","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 4701.15","heading":"Employees.","body":"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.\nNothing 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.","path":["Title 47 Occupations-Professions","Chapter 4701 Accountancy Board Law"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-4701.15","current_through":"1961-01-09 (House Bill 1 - 104th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:37Z","sha256":"f9f033e6f42a035d0fb5b95c11265e6afc9894d77822c7fc9211bb0392893b5b","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-4701.14","next":"us-oh/ohio-rev.-code-4701.16"},"notice":"GroundRules: Original legal text. Not legal advice."}