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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 4701-9-05 | Attestation standards.


(A) "Attestation engagement," is defined as an agreement that describes a business relationship between a client and an Ohio permit holder or public accounting firm that defines the scope, terms, and costs of the agreement in which the Ohio permit holder or firm agrees to issue or does issue an examination report, a review report, or an agreed-upon procedures report on subject matter, or an assertion about the subject matter that is the responsibility of another party.

(B) Examples of attestation engagements include audits, financial forecasts and projections, reports on pro forma financial information, reports on an entity's internal control over financial reporting, compliance attestations, "WebTrust" examinations, "SysTrust" examinations, and examinations or reviews of a management's discussion and presentation prepared in accordance with the rules and regulations adopted by the "Securities and Exchange Commission." The listed examples are not intended to be all-inclusive.

(C) An Ohio permit holder shall not be associated with any attestation engagement defined in paragraph (A) of this rule, unless the Ohio permit holder or firm has complied with the applicable standards for attestation engagements defined in paragraph (D) or (E) of this rule.

(D) Attestation standards for government agencies or entities receiving significant federal financial assistance are defined in the "Government Auditing Standards" issued by the "Comptroller General of the United States" and published on the "Government Accountability Office" website (

(E) Attestation standards for all entities except those specified in paragraph (D) of this rule are defined as "Statements on Standards for Attestation Engagements" as part of "AICPA Professional Standards" and published on its website (

Last updated October 20, 2021 at 9:34 AM

Supplemental Information

Authorized By: 4701.03
Amplifies: 4701.03
Five Year Review Date: 10/20/2026
Prior Effective Dates: 1/17/1975, 4/26/1996, 1/1/1999, 8/5/1999, 10/22/2004, 8/25/2005, 12/14/2012, 12/12/2016