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Notification of Proposed Rule Changes

Notification of Proposed Rule Changes

“This message is posted pursuant to the requirements of Executive Order 2011-01K and Senate Bill 2 (SB2) of the 129th General Assembly, which requires state agencies, including the Accountancy Board of Ohio, to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by SB2), and provide opportunity for the affected public to provide input on the rules.”

The proposed rule covers the following topic:

Chapter 4701-9 Accounting Standards

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.

4701-9-07 Government accounting and auditing standards. [Rescinded].

4701-9-08 Consulting standards.

4701-9-09 Tax services standards.

4701-9-10 Quality control standards.

Chapter 4701-11 Ethics Standards

4701-11-01 Independence.

4701-11-02 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.

4701-11-09 Acts discreditable.

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

Chapter 4701-19 Investigations; Hearings

4701-19-01 Request for formal hearing.

4701-19-02 Complaints and investigations.

If you have any comments, or questions, please send them to donna.oklok@acc.state.oh.us or john.e.patterson@acc.ohio.gov.

Information concerning the proposed rule(s), including recommended additions or deletions, may be found on this web page at the links above and included in the “CSI Business Impact Analysis” in the left column. The rules are on the Register of Ohio. On the register of Ohio website, select “Browse Rules by”>”Filing Agency”>4701 - Accountancy Board” and Search.




  John E. Patterson, Executive Director

Accountancy Board of Ohio

77 South High Street, Suite 1820

Columbus, Ohio  43215-6128


Email:  john.e.patterson@acc.ohio.gov

Tel: (614) 466-4135
Fax: (614) 466-2628