OAR 162-010-0000
Preface


(1)

Pursuant to the provisions of ORS 297.465 (Standards for audits), there is presented herewith the Minimum Standards for Audits of Oregon Municipal Corporations.

(2)

These Standards have been approved by the Oregon Board of Accountancy (the Board), and have been adopted by the Secretary of State as Administrative Rules under the provisions of ORS Chapter 183 (Administrative Procedures Act).

(3)

All audits of municipal corporations shall be made in accordance with these Standards, and all audit reports shall be in the form prescribed herein.
Last Updated

Jun. 8, 2021

Rule 162-010-0000’s source at or​.us