Ohio Admin. Code 117-1-01 - Definitions
As used in Chapter 117. of the Revised Code and in agency 117 of the Administrative Code:
(A)
"Audit" have the same meaning as defined in section
117.01
of the Revised Code.
(B) "Public
accountant" or "independent public accountant" means any person who is
authorized by Chapter 4701. of the Revised Code to use the designation of
certified public accountant, or who was registered prior to January 1, 1971, as
a public accountant.
(C) "Generally
accepted or governmental auditing standards"
means standards for the conduct of audits promulgated by the auditor of state
pursuant to section
117.19
of the Revised Code, including, but not limited to, "Government Auditing
Standards" promulgated by the comptroller general of the United
States.
(D) "Public office" shall
have the same meaning as defined in section
117.01
of the Revised Code.
(E) "State
agency" shall have the same meaning as defined in section
1.60 of the
Revised Code.
(F) "Subcontractor"
means one to whom the principal contractor, with the approval of the auditor of
state, sublets a portion of an auditing contract.
(G) "Local public office" means all public
offices other than state agencies including institutions of higher education as
defined in section
3345.12
of the Revised Code.
Notes
Promulgated Under: 117.20
Statutory Authority: 117.115
Rule Amplifies: 117.01
Prior Effective Dates: 01/31/1984, 04/30/1984, 09/24/1984, 12/23/1984, 07/01/2000, 01/23/2006, 11/16/2015
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