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Ohio Administrative Code (Last Updated: January 12, 2021) |
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117 Auditor of State |
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Chapter117-3. Audit Contracts |
117-3-03. Audit contract standards
Latest version.
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Independent public accountants performing audits under contract pursuant to section 115.56 or section 117.11 of the Revised Code shall follow the auditing standards prescribed in the contract and standards appropriate for the engagement in performing such audits. The contract shall incorporate the request for proposals, request for quotes, or invitations to bid, the response from the independent public accountant, and the memorandum of agreement.