Section 4701-9-09 - Tax services standards(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). Ohio Admin. Code 4701-9-09
Effective: 10/20/2021
Five Year Review (FYR) Dates: 7/27/2021 and 10/20/2026
Promulgated Under: 119.03
Statutory Authority: 4701.03
Rule Amplifies: 4701.03
Prior Effective Dates: 06/01/2004, 10/22/2004, 08/25/2005, 04/28/2011, 12/12/2016