Ohio Admin. Code 4701-11-10 - Application of ethics rules to non-CPA owners

(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 held is the holder of an Ohio permit or a foreign certificate.


Ohio Admin. Code 4701-11-10
Effective: 10/20/2021
Five Year Review (FYR) Dates: 7/28/2021 and 10/20/2026
Promulgated Under: 119.03
Statutory Authority: 4701.03
Rule Amplifies: 4701.03
Prior Effective Dates: 08/05/1999, 10/22/2004, 04/28/2011, 12/12/2016

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