Ohio Admin. Code 4701-9-06 - Accounting and review services standards

(A) An Ohio permit holder who is in the practice of public accounting shall be associated with unaudited financial statements only if the Ohio permit holder has complied with the applicable accounting and review services standards defined in paragraph (B) of this rule.

(B) Accounting and review services standards are defined as part of "Statements on Standards for Accounting and Review Services" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org).

Notes

Ohio Admin. Code 4701-9-06

Effective: 10/20/2021
Five Year Review (FYR) Dates: 7/27/2021 and 10/20/2026
Promulgated Under: 119.03
Statutory Authority: 4701.03
Rule Amplifies: 4701.03
Prior Effective Dates: 11/17/1986, 01/01/1999, 08/05/1999, 10/22/2004, 07/27/2006, 09/14/2007, 12/12/2016