As used in Chapter 117. of the Revised Code and in agency 117 of the Administrative Code:
(B) "Public accountant" or " independent public accountant" means any person who is authorized by Chapter 4701. of the Revised Code to use the designation of certified public accountant, or who was registered prior to January 1, 1971, as a public accountant.
(C) "Generally accepted governmental auditing standards" means standards for the conduct of audits promulgated by the auditor of state pursuant to section 117.19 of the Revised Code, including, but not limited to, "Government Auditing Standards" promulgated by the comptroller general of the United States.
(F) "Subcontractor" means one to whom the principal contractor, with the approval of the auditor of state, sublets a portion of an auditing contract.
Five Year Review (FYR) Dates: 08/28/2015 and 11/06/2020
Promulgated Under: 117.20
Statutory Authority: 115.56
Rule Amplifies: 115.56
Prior Effective Dates: 1/31/1984, 4/30/84, 9/24/1984, 12/23/1984, 7/1/2000, 1/23/06