- If the Auditor of State determines an Audit is required to meet the petitioners' concerns, the entity must use the RFP process to hire a CPA firm to perform the audit. As part of the notification process, a notification letter is sent to the entity when the petition for an audit is received. The letter requires the entity to notify the Auditor of State whether the entity intends to hire AOS or use the RFP process. A copy or a Sample RFP is included with the notification letter.
If the entity selects a CPA firm, we work closely with the CPA firm regarding the petitioners’ concerns.
- If the Auditor of State determines an examination will address the petitioners' concerns, AOS will perform the examination because it is not possible for CPA firms to bid on the engagement without disclosing the petitioners’ concerns. In addition, it is not appropriate to have firms bid on engagements without full disclosure of all needed procedures. If the auditor of state determines that an examination may be conducted instead of an audit, the Auditor of State shall determine the scope of the examination.
- If the entity fails to hire a firm in a timely manner (60 days) and cannot provide sufficient reason for the delay, the Office of Auditor of State may conduct the audit.