Ohio Administrative Code
Title 117 - Auditor of State
Chapter 117-2 - Accounting and Reporting by Public Offices
Section 117-2-05 - Standards for audits
Universal Citation: OH Admin Code 117-2-05
Current through all regulations passed and filed through September 16, 2024
(A) Except as otherwise provided in rules of the auditor of state, audits of public offices pursuant to Chapter 117 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.
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
