117-2-05 Standards for examinations.

(A) Except as otherwise provided in rules of the auditor of state, audits of public offices pursuant to Chapter 117. or section 115.56 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 standards the auditor of state believes suitable under the circumstances that are promulgated by nationally recognized auditing organizations.

Replaces: 117-8-01

R.C. 119.032 review dates: 11/30/2010 and 11/30/2015
Promulgated Under: 119.03
Statutory Authority: 115.56 , 117.11 , 117.12 , 117.19
Rule Amplifies: 115.56 , 117.11 , 117.12 , 117.19
Prior Effective Dates: 1/31/1984, 4/30/1984, 9/24/1984, 12/23/1984, 7/1/2000