It would probably be a good idea to determine what code(s) are stored within the ECU. 1 or more of the codes could be causing the no start condition. Here is what to do to retrieve the trouble codes stored:
See Figures 3, 4, 5 and 6
The quick reference troubleshooting charts (located at the front of the diagnosis part of the section) covers the most common failure modes for the PGM-FI. The probable causes are listed in order of most-easily-checked first, then progressing to more difficult fixes. Run through all the causes listed. If problem is still unsolved, go on to the more detailed troubleshooting. Troubleshooting is divided into different LED displays. Find the correct light display and begin again.
For all the conditions listed, the PGM-FI warning light on the dashboard must be on (comes on and stays on). This indicates a problem in the electrical portion of the fuel injection system. At that time, check the LED display (self-diagnosis system) in the ECU/ECM.
There is only one LED display. The LED will blink consecutively to indicate the trouble code. The ECU/ECM is located beneath the access panel, under the carpet on the passengers side of the vehicle.
Sometimes the dash warning light and/or ECU/ECM LED will come on, indicating a system problem, when, in fact, there is only a bad or intermittent electrical connection. To troubleshoot a bad connection, note the ECU/ECM LED pattern that is lit, refer to the diagnosis chart and check the connectors associated with the items mentioned in the "Possible Cause" column for that LED pattern (disconnect, clean or repair if necessary and reconnect those connections). Then, reset the ECU/ECM memory as described, restart the car and drive it for a few minutes and then recheck the car and drive it for a few minutes and then recheck the LED. If the same pattern lights up, begin system troubleshooting; if it does not light up, the problem was only a bad connection.
The memory for the PGM-FI warning light on the dashboard will be erased when the ignition switch is turned OFF; however, the memory for the LED display will not be canceled. Thus, the warning light will not come on when the ignition switch is again turned ON unless the trouble is once more detected. Troubleshooting should be done according to the LED display even if the warning light is OFF.
If the LED blinks codes that don't exist, clear the ECU, road test the vehicle and check them again. If the same codes repeat, replace the ECU.
Not sure how you are testing for spark, but should have spark getting all the way to the end of spark plug wire. Best to remove one wire at a time, find a good ground point like a valve cover bolt, have an assistant start the car over for about 2-3 seconds, should be getting spark from plug wire to valve cover bolt. Try this on all 4 wires, should have some spark from all of the wires. If not will need to isolate back further.
How do you know you have spark at the distributor?
How did you test for it, or what did you do?
Common problems for no start conditions:
-ignition switch (electrical part)
-distributor (internal mechanics)
-broken timing belt
Those are the most common things that cause no start conditions especially on the older Honda model's. You can isolate each item in any order. Fot the timing belt, you may want to remove the distributor cap & disconnect the harnesses going to it & have an assistant turn the car over to see if the rotor turns. If the rotor does not turn, it would be safe to say the timing belt is broken. Any other questions, please let me know. Thank you.