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

Pursuant to division (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.

HISTORY: Eff 8-5-99; 10-22-04

Rule promulgated under: RC 119.03

Rule authorized by: RC 4701.03

Rule amplifies: RC 4701.03

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