09.24.02.02

.02 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Application date” means:

(a) The date and time an online license application is electronically submitted to the Board;

(b) The date a mailed, paper license application is postmarked by the U.S. Postal Service; or

(c) The date a paper license application otherwise delivered is stamped by the Board.

(2) “Carried forward” means eligible to be counted towards the continuing education requirement for the following 2-year licensing term.

(3) “Certificate of attendance” means a document issued and signed by the instructor, or other qualified program representative, that:

(a) Certifies an individual’s attendance at a continuing education program; and

(b) Includes the following:

(i) The name of the attendee;

(ii) The title of the program;

(iii) The subject matter presented;

(iv) The method by which the subject matter was presented;

(v) The number of credit hours earned by the attendee;

(vi) The name of the entity sponsoring the program; and

(vii) The date of the program.

(4) “Certificate of completion” means a document issued and signed by a qualified program representative that:

(a) Certifies that an individual has successfully completed the learning objectives of the continuing education program; and

(b) Includes the following:

(i) The name of the attendee;

(ii) The title of the program;

(iii) The subject matter presented;

(iv) The method by which the subject matter was presented;

(v) The number of credit hours earned by the attendee;

(vi) The name of the entity sponsoring the program;

(vii) The date of the program; and

(viii) The registry number of the program sponsor.

(5) “Continuing education publication” means information pertaining to the practice of public accountancy prepared and issued for distribution or sale to the public for the purpose of providing continuing education instruction.