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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 117-2-05 | Standards for audits.


(A) Except as otherwise provided in rules of the auditor of state, audits of public offices pursuant to Chapter 117. 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 procedures the auditor of state believes suitable.

Last updated July 16, 2021 at 9:06 AM

Supplemental Information

Authorized By: 117.11, 117.12, 117.19
Amplifies: 117.11, 117.12, 117.19
Five Year Review Date: 7/1/2026
Prior Effective Dates: 1/31/1984, 4/30/1984, 9/24/1984, 12/23/1984, 7/1/2000, 1/23/2006, 11/16/2015