What is the Grandfather clause?
Section 4701.06 of the Ohio Revised Code states that the educational requirements for admission to the CPA examination are those in effect on the date the candidate first sits for the CPA exam. If you first sat for the CPA exam in Ohio or in any other state prior to 2000, you would not need to fulfill the 150-hour requirement in order to obtain the Ohio CPA certificate. The grandfather clause does not apply to persons who fulfilled the educational requirements prior to 2000 but did not sit for the CPA examination.
In the Golden Goal founders’ previous sports park for baseball, participation quickly reached capacity of 1000 teams for the summer season and has 3,000 teams on a waiting list. In order to provide incentive for first year participation, we are offering any team that attends a tournament week in 2007 to maintain a participation spot for that age group in future years as long as they do not skip a year. Many leagues that do not send a representative team for the inaugural season will likely be closed out as the park grows in popularity.
The Act includes provisions which provide for registration of all people who were working as an MRT immediately before the commencement date of 1 July 2007. If applicants satisfied all of the criteria in Section 27(2), except for the qualifications criteria in Section 27(2)(f) and they had worked as an MRT in the past 5 years to the extent that this work had produced their primary source of income, they were eligible to apply for registration under Schedule 2 Clause 3 of the Act.
