4701-9-10 Quality control standards.

 

 

 

4701-9-10                    Quality control standards.

 

 

 

(A)   A registered firm that performs accounting and auditing services in accordance with the professional standards defined in Chapter 4701-9 of the Administrative Code shall comply with the applicable standards for quality control defined in paragraph

(B)  of this rule.

 

(B) Quality control standards are defined as "Statements on Quality Control Standards" 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 quality control standards.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4701-9-10                                                                                                                              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