Section 117.21 | Retention of audit materials.
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
- July 1, 1985 – House Bill 201, 116th General Assembly [ View July 1, 1985 Version ]