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

Rule 4701-9-08 | Consulting standards.

Ohio Administrative Code
/
4701
/
Chapter 4701-9 | Accounting Standards
 
Effective:
October 20, 2021
Promulgated Under:
119.03
PDF:
Download Authenticated PDF
 

(A) An Ohio permit holder or public accounting firm shall be associated with a consulting engagement only if the Ohio permit holder or firm has complied with the applicable standards for consulting services defined in paragraph (B) of this rule.

(B) Consulting services standards are defined as part of "Statements on Standards for Consulting Services" and "Statements on Standards for Valuation Services" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org).

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: 6/1/2004, 10/22/2004, 7/27/2006, 9/14/2007, 4/28/2011, 12/12/2016