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

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


(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 (

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: 11/17/1986, 1/1/1999, 8/5/1999, 10/22/2004, 7/27/2006, 9/14/2007, 12/12/2016