19.34.110  <<  19.34.111 >>   19.34.120

Qualifications of auditor signing report of opinionCompliance audits under state auditor's authority.

*** CHANGE IN 2019 *** (SEE 1908.SL) ***
(1) An auditor signing a report of opinion as to a compliance audit required by RCW 19.34.110 must:
(a) Be a certified public accountant, licensed under chapter 18.04 RCW or equivalent licensing statute of another jurisdiction; and
(b) Meet such other qualifications as the secretary may establish by rule.
(2) The compliance audits of state agencies and local governments who are licensed certification authorities, and the secretary, must be performed under the authority of the state auditor. The state auditor may contract with private entities as needed to comply with this chapter.

NOTES:

Effective date1999 c 287: See note following RCW 19.34.010.
Effective dateSeverability1997 c 27: See notes following RCW 19.34.030.
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