Rule 117-2-05 | Standards for audits.
Audits of public offices pursuant to Chapter 117. of the Revised Code shall be performed in accordance with any combination of the following:
(A) Generally accepted governmental auditing standards including, but not limited to, "Government Auditing Standards" promulgated by rhe comptroller general of the United States.
(B) Applicable professional auditing standards promulgated by the "American Institute of Certified Public Accountants."
(C) Other procedures the auditor of state believes suitable.
Last updated June 1, 2026 at 8:07 AM
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