4701-9-02 General standards.

 

 

 

4701-9-02                    General standards.

 

 

 

(A)   An Ohio permit holder shall only undertake ana public accounting engagement that can reasonably be expected by the Ohio permit holder or the Ohio permit holder's registered firm to be completed with professional competence.

 

(B)   An Ohio permit holder who is in the practice of public accounting shall exercise due professional care in the practice of public accounting, including adequate planning and supervision of all professional activities for which the Ohio permit holder is responsible.

 

(C)An Ohio permit holder shall adequately plan and supervise the performance of all professional services included in the Ohio permit holder's practice of public accounting.

 

(D)(C) An Ohio permit holder who is in the practice of public accounting shall obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to any professional services performed with respect to the Ohio permit holder's practice of public accounting.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4701-9-02                                                                                                                              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: 1-17-75, 1-1-99, 8-5-99