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Following is a link to the SEC rule on auditor independence,
effective May 6, 2003. The Board's independence
rule incorporates the SEC rules by reference. You
may download all of the professional ethics rules here.
DISCLAIMER: External links in the ethics rules
to other Web sites are intended to be informative and relevant,
in order to enhance the usefulness of this Web site to the public.
Such links are provided as a service by the Accountancy Board
of Ohio. However, the content of other Web sites is the responsibility
of other parties and does not have the official endorsement of
the Board.
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