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2015 Ohio Revised Code
Title [1] I STATE GOVERNMENT
Chapter 117 - AUDITOR OF STATE
Section 117.21 - Retention of audit materials.

Ohio Rev Code § 117.21 (2015) What's This?

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.

Effective Date: 07-01-1985

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