4701-9-04 Generally accepted accounting principles.

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DATE: 09/26/2016 8:54 AM

CCOUNTANCY BOARD OF OHIO

77 SOUTH HIGH STREET, 18TH FLOOR COLUMBUS, OHIO 43215-6128

PHONE: [phone]     FAX: [phone]

ACC.OHIO.GOV

JOHN E. PATTERSON, EXECUTIVE DIRECTOR

ACTION: Original DATE: 9/26/2016

Notice of Public Hearing

The Accountancy Board of Ohio hereby gives notice of its intent to propose the amendment of the following rules:

4701-9-01 Integrity and objectivity.  4701-9-02 General standards.

4701-9-03 Generally accepted auditing standards.  4701-9-04 Generally accepted accounting principles.  4701-9-05 Attestation standards.

4701-9-06 Accounting and review services standards.  4701-9-08 Consulting standards.

4701-9-09 Tax services standards.  4701-9-10 Quality control standards.

      Independence.

      Confidential client information.  4701-11-03 Contingent fees.

4701-11-04 Commissions and referral fees.  4701-11-05 Form of practice and name.

4701-11-06 Retention of client records.  4701-11-07 Board communications.

      Acts discreditable.

      Application of ethics rules to non-CPA owners.

4701-19-01 Request for formal hearing.  4701-19-02 Complaints and investigations.

The proposed rules will be the subject of a public hearing, to be held in the Board office, Vern Riffe Center, 77 S. High Street, 18th Floor, Columbus, Ohio 43215-6128, on Thursday, October 27, 2016, at 10:00 a.m. Persons who wish to speak for or against the proposed rule are invited to attend. If you wish to testify for or against the proposed rule at the hearing, send your name, address, and affiliation to both of the following:

John E. Patterson, Executive Director Accountancy Board of Ohio

77 S. High St., 18th Floor

Columbus, Ohio 43215-6128  [e-mail]

Emily Kaylor, Regulatory Policy Analyst Office of Ohio Lt. Governor Mary Taylor 77 S. High St., 30th Floor

Columbus, OH 43215-6117

[e-mail]