19.34.111 - Qualifications of auditor signing report of opinion -- Compliance audits under state auditor's authority. - Washington Statutes

Qualifications of auditor signing report of opinion — Compliance audits under state auditor's authority.

(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.

[1999 c 287 § 7; 1997 c 27 § 6.]

Notes: Effective date -- 1999 c 287: See note following RCW 19.34.010.

Effective date -- Severability -- 1997 c 27: See notes following RCW 19.34.030.