Oregon Administrative Rules
Chapter 162 - SECRETARY OF STATE, AUDITS DIVISION
Division 40 - MINIMUM STANDARDS FOR AGREED-UPON PROCEDURES OF OREGON MUNICIPAL CORPORATIONS
Section 162-040-0170 - Reporting Results of Additional Procedures
Universal Citation: OR Admin Rules 162-040-0170
Current through Register Vol. 63, No. 9, September 1, 2024
The accountant may perform additional procedures, and report results, with respect to the AUP engagement as may be requested by the municipal corporation and included in a legally executed contract in accordance with OAR 162-040-0010. If additional procedures are performed, the accountant's AUP report should include the procedures and results in a separate section titled "Other Procedures Performed."
Statutory/Other Authority: ORS 297.465
Statutes/Other Implemented: ORS 297.465
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