Firm
Registration and Peer Review Laws
and Rules
Revised Code sections 4701.01, 4701.04
Administrative Code
Chapter 4701-13 and rules 4701-7-04, 11-05, 11-10, & 15-13 |
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FIRM
REGISTRATION AND PEER REVIEW STATUTES
(OHIO REVISED CODE)
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Sec. 4701.01. DEFINITIONS. Practice
of public accounting, public accounting firm, opinion
report, peer review, review report, compilation report,
examination
report, agreed-upon-procedures report, qualified firm, "own," "control," equity
interest, firm registration (registered firm), attest report, "person." Technical
terms that define specific public accounting engagements
have the same meanings as in the professional standards
promulgated by the American Institute of Certified Public
Accountants.
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Sec. 4701.04. REGISTRATION
OF PUBLIC ACCOUNTING FIRMS. Authority for the Accountancy Board's
Peer Review Program, parameters of the program, requirements
for firm registration.
FIRM
REGISTRATION AND PEER REVIEW RULES
This file contains the rules pertaining to firm registration
and peer review. Selecting a rule number will transfer you
to the rule listed. You may download
all of the firm registration and peer review rules here. The following rules are included:
- 4701-7-04 Practice
of Public Accounting and Regulated Services (Defined)
- 4701-11-05 Form of Practice
and Name (General rule concerning firm
names)
- 4701-11-10 Application
of Ethics Rules to Non-CPA Owners (Ethics rules
apply to all owners of CPA firms)
- 4701-13-01 Fees
for Registration of Public Accounting Firms; Insurance;
Renewal Deadlines (Professional liability
insurance requirements)
- 4701-13-02 Authorized
Peer Review Program Administrator (Ohio Society
of Certified Public Accountants)
- 4701-13-03 Designated
Peer Review Committee (OSCPA Peer Review Acceptance
Committee)
- 4701-13-04 Purpose
of Peer Review
(Rescinded July 16, 2009)
- 4701-13-05 Firm
Registration and Peer Review Definitions (Professional
liability insurance, Peer review sponsoring organization)
- 4701-13-06 Peer
Review Program Standards (AICPA Standards for
Performing and Reporting on Peer Reviews adopted as
the peer review standards, Peer review sponsoring organizations,
Approval of reviewers, Procedure for acceptance of
peer reviews, Remedial actions, Disciplinary actions)
- 4701-13-07 Firm Registration Options (Defined)
- 4701-13-08 Retention
of Documents Relating to Peer Reviews (Procedure)
- 4701-13-09 Change
of Firm's Status (Change of Name, Firm
merger, Firm dissolution; Adjustment of firm registration
renewal deadline)
- 4701-13-10 Peer
Review Deficiencies; Hearings (Peer
review information may be used in disciplinary hearings
concerning violations of the professional standards)
- 4701-13-11 Required Submission of Peer Review Reports (Adverse peer review reports, second consecutive modified peer review reports, and second consecutive report reviews containing comments and recommendations must be submitted to the Board)
- 4701-15-13 Continuing
Education Requirements of Non CPA Owners (All
holders of ownership interests in CPA firms are required
to have continuing education credit)
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