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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

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

 

(A) Pursuant to division (D)(8) of section 4701.04 of the Revised Code, a person who holds an equity interest in a public accounting firm, but does not hold an Ohio permit or a foreign certificate, shall be subject to either the "Code of Professional Conduct" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org), or a comparable code of conduct applicable to the person's profession.

(B) The person described in paragraph (A) of this rule shall also be subject to the provisions of Chapter 4701-9 and Chapter 4701-11 of the Administrative Code as though the person is the holder of an Ohio permit or a foreign certificate.

Last updated October 20, 2021 at 9:36 AM

Supplemental Information

Authorized By: 4701.03
Amplifies: 4701.03
Five Year Review Date: 10/20/2026
Prior Effective Dates: 8/5/1999, 10/22/2004, 4/28/2011, 12/12/2016