Ohio Rev. Code § 117.21
This is the official text of Ohio Rev. Code § 117.21, part of Ohio’s Ohio Revised Code — the complete compiled statutory law of Ohio, organized into 40+ numbered titles by subject.
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§ 117.21. Retention of audit materials
Official statutory text
July 1, 1985 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.
Status: in_force · Read it on the official government site
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