The Division may, in its discretion, accept an independent audit, in lieu of a Division audit, if it determines the workpapers and procedures of the independent auditor meet Government Auditing Standards (where applicable), Generally Accepted Auditing Standards and other audit standards which may be adopted by the Division.
Or. Admin. Code § 309-013-0220
Stat. Auth.: ORS 179.040 & 413.042 & 430.640
Stats. Implemented: ORS 414.018 & 430.610-430.695