Rule 4701-9-06. Accounting and review services standards

119.03 (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 part of "Statements on Standards for Accounting and Review Services" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org). Last updated May 11, 2026 at 11:50 AM Supplemental Information Authorized By: 4701.03 Amplifies: 4701.03 3/4/2031 11/17/1986, 1/1/1999