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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 117.21 | Retention of audit materials.

Ohio Revised Code
/
Title 1 State Government
/
Chapter 117 Auditor of State
 
Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
PDF:
Download Authenticated PDF
 

The auditor of state shall have access to all work papers, documents, and materials prepared by a public accountant in the course of his audit of a public office. The work papers, documents, and materials shall be retained by the public accountant for a period of three years from the release date of the audit report of the auditor of state, except as otherwise specified by the auditor of state.

Available Versions of this Section