Ohio Code § 5103.0323
Ohio Code § 5103.0323. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5103.0323.
(A) As used in this section, “ American institute of certified public accountants auditing standards ” and “ AICPA auditing standards ” mean the auditing standards published by the American institute of certified public
accountants. (B) Not later than two years after the date of certification, and at least every two
years thereafter, a private child placing agency or private noncustodial agency shall
provide the department of children and youth evidence of an independent financial
statement audit performed by a licensed public accounting firm following applicable
AICPA auditing standards for the two most recent fiscal years. (C) The independent audits must demonstrate that the agency operated in a fiscally accountable
manner as determined by the department of children and youth. (D) The director of children and youth may adopt rules as necessary to implement this
section. The director shall adopt the rules in accordance with section 119.03 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5103.0323
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Common questions
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