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2021 Ohio Revised Code
Title 1 | State Government
Chapter 117 | Auditor of State
Section 117.21 | Retention of Audit Materials.
Universal Citation:
Ohio Rev Code § 117.21 (2021)
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Effective: July 1, 1985
Latest Legislation: House Bill 201 - 116th General Assembly
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.
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