(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 "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).
Five Year Review (FYR) Dates: 09/26/2016 and 12/11/2021
Promulgated Under: 119.03
Statutory Authority: 4701.03
Rule Amplifies: 4701.03
Prior Effective Dates: 11/17/86, 1/1/99, 8/5/99, 10/22/04, 7/27/06