4701-9-06 Accounting and review services standards.

 

 

 

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 "Statements on Standards for Accounting and Review Services" issued by the "American Institute of Certified Public Accountants" and published in "AICPA Professional Standards, Volume 2, as of June 1, 2004.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4701-9-06                                                                                                                              2

Replaces:	4701-9-06
Effective:	10/22/2004
R.C. 119.032 review dates:	10/22/2009

CERTIFIED ELECTRONICALLY

Certification

10/12/2004

Date

Promulgated Under:   119.03

Statutory Authority:   4701.03

Rule Amplifies:           4701.03

Prior Effective Dates: 11-17-86, 1-1-99, 8-5-99