Ohio Administrative Code
Title 117 - Auditor of State
Chapter 117-3 - Audit Contracts
Section 117-3-03 - Audit contract standards
Universal Citation: OH Admin Code 117-3-03
Current through all regulations passed and filed through December 16, 2024
Independent public accountants performing audits under contract pursuant to section 117.11 or section 117.115 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.
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