Rule 4701-9-09 | Tax services standards.
An Ohio permit holder who prepares a tax return, signs a tax return, or recommends a tax return position for a client, employer, or other third-party recipient of tax services shall comply with the applicable standards for tax services defined as part of "Statements on Standards for Tax 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