Ohio Rev. Code » Chapter 117
Ohio Revised Code

Ohio Rev. Code § 117.19 (2026)

Rules for generally accepted or governmental auditing standards,

✓ laws through the 2026 session (checked Sept. 2026)
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Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
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The auditor of state shall establish and define by rule generally accepted or governmental auditing standards, including procedures for post-audit conferences with officials of the public office audited.
Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2006–2026 · leading case: Oriana House, Inc. v. Montgomery, 108 Ohio St. 3d 419 (2006).
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Oriana House, Inc. v. Montgomery, 108 Ohio St. 3d 419 (2006). · cites it 2× “{¶ 23} “(3) Any other type of examination, analysis, or inspection of a public office or of a private institution, association, board, or corporation receiving public money that is conducted according to generally accepted or governmental audit *424 ing standards established by…”
State ex rel. Attorney Gen. v. Hamm, 2026-Ohio-2304. “35 OHIO FIRST DISTRICT COURT OF APPEALS R.C. 117.19 Rules for generally accepted or governmental auditing standard The auditor of state shall establish and define by rule generally accepted or governmental auditing standards, including procedures for post- audit conferences with…”
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