{"data":{"id":"us-oh/ohio-rev.-code-117.21","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 117.21","heading":"Retention of audit materials.","body":"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.","path":["Title 1 State Government","Chapter 117 Auditor of State"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-117.21","current_through":"1985-07-01 (House Bill 201 - 116th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:24Z","sha256":"f03a10349b35627f7e47cfc086a6dd218b44d6ce29513d4e2127cf7aefc64809","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-117.20","next":"us-oh/ohio-rev.-code-117.22"},"notice":"GroundRules: Original legal text. Not legal advice."}