The request for proposals, request for quotes, or invitations to bid will be submitted to not fewer than three independent public accountants who have registered with the auditor of state and who have indicated their desire to contract to audit public offices . The request for proposals, request for quotes, or invitations to bid shall be submitted only to responsible independent public accountants that possess the potential ability to perform successfully under the terms and conditions of the proposed audit engagement. Consideration may be given to such matters as integrity, compliance with public policy, record of past performance, and technical resources. Reasonable requests by the public office for the inclusion of a specific firm in the selection process will be honored to the maximum extent practicable.
Five Year Review (FYR) Dates: 08/28/2015 and 11/06/2020
Promulgated Under: 117.20
Statutory Authority: 115.56, 117.11
Rule Amplifies: 115.56, 117.11
Prior Effective Dates: 9/24/1984, 12/23/1984, 7/1/2000, 1/23/06