117-2-05 Standards for examinations.

 

 

 

117-2-05                      Standards for examinations.

 

 

 

(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 or accounting standards promulgated by the "American Institute of Certified Public Accountants" or other standards the auditor of state believes suitable under the circumstances that are promulgated by nationally recognized auditing or accounting organizations including, but not limited to, the "Governmental Accounting Standards Board," the "Financial Accounting Standards Board," the "Government Finance Officers Association," or the "United States Office of Management and Budget.".

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

117-2-05                                                                                                                                2

Replaces:                                                     117-8-01

Effective:                                                    01/23/2006

R.C. 119.032 review dates:                         10/27/2005 and 10/01/2010

CERTIFIED ELECTRONICALLY
Certification
01/10/2006
Date
Promulgated Under:	119.03
Statutory Authority:	115.56, 117.11, 117.12, 117.19
Rule Amplifies: Prior Effective Dates:	115.56, 117.11, 117.12, 117.19 1-31-84; 4-30-84; 9-24-84; 12-23-84; 7-1-00