(A) An Ohio permit holder shall only undertake a public accounting engagement 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 shall exercise due professional care in the practice of public accounting, 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 accounting shall obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to any professional services performed.