Ohio Administrative Code
Title 4701 - Accountancy Board
Chapter 4701-11 - Ethics Standards
Section 4701-11-10 - Application of ethics rules to non-CPA owners

Universal Citation: OH Admin Code 4701-11-10

Current through all regulations passed and filed through September 16, 2024

(A) Pursuant to division (D)(8) of section 4701.04 of the Revised Code, a person who holds an equity interest in a public accounting firm, but does not hold an Ohio permit or a foreign certificate, shall be subject to either the "Code of Professional Conduct" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org), or a comparable code of conduct applicable to the person's profession.

(B) The person described in paragraph (A) of this rule shall also be subject to the provisions of Chapter 4701-9 and Chapter 4701-11 of the Administrative Code as though the person is the holder of an Ohio permit or a foreign certificate.

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