2006 Ohio Revised Code - 117.21. Audit materials prepared by public accountant.
§ 117.21. Audit materials prepared by public accountant.
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.
HISTORY: 141 v H 201. Eff 7-1-85.
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