Ohio § 5103.0323
Full text of Ohio Ohio Revised Code § 5103.0323, with citation guidance and answers to common questions.
§ 5103.0323.
(A) As used in this section, “ American institute of certified public accountants auditing standards ” and “ AICPA auditing standards ” mean the auditing standards published by the American institute of certified public
accountants. (B) Not later than two years after the date of certification, and at least every two
years thereafter, a private child placing agency or private noncustodial agency shall
provide the department of children and youth evidence of an independent financial
statement audit performed by a licensed public accounting firm following applicable
AICPA auditing standards for the two most recent fiscal years. (C) The independent audits must demonstrate that the agency operated in a fiscally accountable
manner as determined by the department of children and youth. (D) The director of children and youth may adopt rules as necessary to implement this
section. The director shall adopt the rules in accordance with section 119.03 of the Revised Code .
Frequently Asked Questions About Ohio § 5103.0323
What does Ohio Revised Code § 5103.0323 cover?
Section 5103.0323 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5103.0323?
A common citation format is "Ohio Revised Code § 5103.0323" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5103.0323 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.