 |
Ohio Administrative Code (Last Updated: January 12, 2021) |
 |
117 Auditor of State |
|
Chapter117-2. Accounting and Reporting by Public Offices |
117-2-05. Standards for audits
Latest version.
-
(A) Except as otherwise provided in rules of the auditor of state, audits of public offices pursuant to Chapter 117. or section 115.56 of the Revised Code shall be performed in accordance with generally accepted governmental auditing standards.
(B) The auditor of state may also conduct other auditing engagements according to applicable professional auditing standards promulgated by the "American Institute of Certified Public Accountants" or other procedures the auditor of state believes suitable .