Ohio Administrative Code
Title 4701 - Accountancy Board
Chapter 4701-9 - Accounting Standards
Section 4701-9-10 - Quality control standards

Universal Citation: OH Admin Code 4701-9-10

Current through all regulations passed and filed through September 16, 2024

(A) A public accounting firm that performs accounting and auditing services in accordance with the professional standards defined in Chapter 4701-9 of the Administrative Code shall comply with the applicable standards for quality control defined in paragraph (B) of this rule.

(B) Quality control standards are defined as part of "Statements on Quality Control Standards" issued by the "American Institute of Certified Public Accountants" and published on its website (www.aicpa.org).

(C) An Ohio permit holder or public accounting firm may comply with one or more of the "International Standards on Quality Control" issued by the "International Auditing and Assurance Standards Board" and published on the "International Federation of Accountants" website (www.ifac.org) if the standards in paragraph (B) of this rule, as applicable to the specific accounting or auditing engagement, permit the use of those standards.

Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.