4701-9-09 Tax services standards.

 

 

 

4701-9-09                    Tax services standards.

 

 

 

(A)   An Ohio permit holder shall be associated with the preparation of tax returns or the furnishing of advice on tax matters only if the Ohio permit holder has complied with the applicable standards for tax services defined in paragraph (B) of this rule.

 

(B)    Tax services standards are defined as "Statements on Standards for Tax Services" issued by the "American Institute of Certified Public Accountants (AICPA)," and published in "AICPA Professional Standards, volume 2" as of June 1, 2004on that organization's website (www.aicpa.org).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4701-9-09                                                                                                                              2

Effective:                                                     08/25/2005

R.C. 119.032 review dates:                         06/07/2005 and 08/25/2010

CERTIFIED ELECTRONICALLY

Certification

08/15/2005

Date

Promulgated Under:                           119.03

Statutory Authority:                           4701.03

Rule Amplifies:                                  4701.03

Prior Effective Dates:                         6/1/04, 10/22/04