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While not a new document, the NASBA/AICPA
Uniform Accountancy Act (UAA) undergoes
continual revision over time. The UAA contains several
provisions that were agreed to by a majority of the state boards of accountancy. A goal
of the Accountancy Board of Ohio is to accept the provisions
of the Uniform Accountancy Act in all material respects.
The UAA also contains a set of model rules.
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