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

Rule 4701-9-09 | 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 (

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, 8/25/2005, 4/28/2011, 12/12/2016