4701-9-02 General standards.
(A) An Ohio permit holder shall only
undertake a public accounting engagementperform professional services 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 accountingshall exercise due professional care in thepracticeperformance ofpublic accountingprofessional services, including adequate planning and supervision of all professional activities for which the Ohio permit holder is responsible.(C) An Ohio permit holder
who is in the practice of public accountingshall obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to any professional services performed.(D)The provisions of this rule apply to a certified public accountant or public accountant who is engaged in the practice of public accounting or the performance of regulated services as defined by rule 4701-7-04 of the Administrative Code.
4701-9-02 2
Effective: 04/28/2011
R.C. 119.032 review dates: 02/10/2011 and 04/28/2016
CERTIFIED ELECTRONICALLY
Certification
04/18/2011
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, 10/22/04
Document Information
- Effective Date:
- 4/28/2011
- File Date:
- 2011-04-18
- Last Day in Effect:
- 2011-04-28
- Five Year Review:
- Yes
- Rule File:
- 4701-9-02_PH_FF_A_RU_20110418_0939.pdf
- Related Chapter/Rule NO.: (1)
- Ill. Adm. Code 4701-9-02. General standards