R.I. Gen. Laws § 42-157-6: Audit.

(a) Annually, the exchange shall cause to have a financial and/or performance audit of its functions and operations performed in compliance with the generally accepted governmental auditing standards and conducted by the state office of internal audit and program integrity or a certified public accounting firm qualified in performance audits.

(b) If the audit is not directly performed by the state office of internal audit and program integrity, the selection of the auditor and the scope of the audit shall be subject to the approval of the state office of internal audit and program integrity.

(c) The results of the audit shall be made public upon completion, posted on the department’s website and otherwise made available for public inspection.