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.
Effective Date: 07-01-1985
Section: Previous 117.16 117.161 117.17 117.18 117.19 117.191 117.20 117.21 117.22 117.23 117.24 117.25 117.251 117.26 117.27 NextLast modified: October 10, 2016