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)," and published in "AICPA Professional Standards, volume 2" as of June 1, 2004on that organization's website (www.aicpa.org).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4701-9-10                                                                                                                              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