117-3-03 Audit contract standards.

 

 

 

117-3-03                      Audit contract standards.

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

117-3-03                                                                                                                                2

Replaces:                                                              117-3-03

Effective:                                                             02/05/2016

Five Year Review (FYR) Dates:                         08/28/2015 and 02/05/2021

CERTIFIED ELECTRONICALLY
Certification
11/06/2015
Date
Promulgated Under:	117.20
Statutory Authority:	115.56, 117.43
Rule Amplifies:	115.56, 117.43
Prior Effective Dates:	9/24/1984, 12/23/1984, 7/1/2000