Ohio Admin. Code 117-3-03 - Audit contract standards
Independent public accountants performing audits under contract
pursuant to section 115.56
117.11
or section
117.115
of the Revised Code shall follow the auditing standards prescribed in the
contract and standards appropriate for the engagement in performing such
audits. The contract shall incorporate the request for proposals, request for
quotes, or invitations to bid, the response from the independent public
accountant, and the memorandum of agreement.
Notes
Promulgated Under: 117.20
Statutory Authority: 117.43
Rule Amplifies: 117.43
Prior Effective Dates: 09/24/1984, 12/23/1984, 07/01/2000, 11/16/2015
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