Ohio Rev. Code § 117.21
Current with legislation from 2024 received as of August 15, 2024.
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.
R.C. §117.21