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 March 18, 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.
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