Or. Admin. Code § 162-040-0170

Current through Register Vol. 64, No. 1, January 1, 2025

Section 162-040-0170 - Reporting Results of Additional Procedures

The accountant may perform additional procedures, and report results, with respect to the AUP engagement as may be requested by the municipal corporation and included in a legally executed contract in accordance with OAR 162-040-0010. If additional procedures are performed, the accountant's AUP report should include the procedures and results in a separate section titled "Other Procedures Performed."

AUDIT 1-2023, adopt filed 10/31/2023, effective 1/1/2024

Statutory/Other Authority: ORS 297.465

Statutes/Other Implemented: ORS 297.465