4701-9-08 Consulting standards.

 

 

 

4701-9-08                    Consulting standards.

 

 

 

(A)   An Ohio permit holder shall be associated with a consulting engagement only if the Ohio permit holder has complied with the applicable standards for consulting services defined in paragraph (B) of this rule.

 

(B)   Consulting services standards are defined as "Statements on Standards for Consulting Services" issued by the "American Institute of Certified Public Accountants (AICPA)," published in "AICPA Professional Standards, volume 2" as of June 1, 20032004 are defined by the board as consulting services standards.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4701-9-08                                                                                                                              2

Effective:                                10/22/2004

R.C. 119.032 review dates:    08/06/2004 and 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: 6/1/04