(A) An Ohio permit holder shall be associated with a consulting engagement only if the Ohio permit holder has complied with the applicable standards for consulting services defined in paragraph (B) of this rule.
(B) Consulting services standards are defined as "Statements on Standards for Consulting Services" and "Statements on Standards for Valuation Services" issued by the "American Institute of Certified Public Accountants (AICPA)," and published on that organization's website (www.aicpa.org).
R.C. 119.032 review dates: 02/10/2011 and 04/28/2016
Promulgated Under: 119.03
Statutory Authority: 4701.03
Rule Amplifies: 4701.03
Prior Effective Dates: 6/1/04, 10/22/04, 7/27/06, 9/14/07