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

 

 

 

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

 

 

Pursuant to division (D)(3)(D)(8) of section 4701.04 of the Revised Code, a person who owns an equity interest in a public accounting firm, but does not hold an Ohio permit or a foreign certificate, shall be subject to the provisions of Chapter 4701-9 and Chapter 4701-11 of the Administrative Code as though the person held an Ohio permit or a foreign certificate.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4701-11-10                                                                                                                            2

Effective:                                10/22/2004

R.C. 119.032 review dates:    08/06/2004 and 10/22/2009

CERTIFIED ELECTRONICALLY

Certification

10/12/2004

Date

Promulgated Under:   119.03

Statutory Authority:   4701.03

Rule Amplifies:           4701.03

Prior Effective Dates: 8-5-99