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Ohio Ethics
Table of Contents
| Chapter 1 - The CPA Title and the Practice of Public Accounting |
| The CPA Designation |
| The Practice of Public
Accounting |
| Professional Technical
Standards |
| Professional Standards
Under Sarbanes-Oxley |
| Chapter 2 - Independence |
| Independence and Attest
Services |
| Regulating Independence |
| Covered Members and
Covered Persons |
| Additional Circumstances
Impairing Independence |
| Financial Restrictions
Affecting Covered Members/Persons |
| Independence Rules
Applicable to Immediate Family |
| Independence Rules
Applicable to Close Family |
| Subsequent Employment
with the Audit Client |
| Nonattest Services |
| Miscellaneous
Compensation Matters |
| Partner Rotation |
| Chapter 3 - Other Responsibilities |
| Confidential Client
Information |
| Form of Practice and Name |
| Retention of Client
Records |
| Acts Discreditable |
| Board Communications |
| Chapter 4 - Board Investigations |
| Disciplinary Actions |
| Board Investigation Rules |
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