Ohio Administrative Code
Title 4701 - Accountancy Board
Chapter 4701-9 - Accounting Standards
Section 4701-9-09 - Tax services standards

Universal Citation: OH Admin Code 4701-9-09

Current through all regulations passed and filed through March 18, 2024

(A) 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).

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