Ohio's business climate continues to be a top concern for the state's CPAs, according to the third annual Ohio Society of CPAs 2005 Statewide Business Poll.

Although a strong majority (62 percent) labeled Ohio's current business climate fair, 17 percent thought it was poor. Nearly half the survey participants (47 percent) said that the business climate was declining, and almost four in 10 (39 percent) noted that it was staying the same. Only about 15 percent saw improvement.

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