Iowa Code 542.7A – Office of auditor of state
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Terms Used In Iowa Code 542.7A
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
542.7A Office of auditor of state.
1. The office of auditor of state shall qualify as a certified public accounting firm subject
to the requirements of sections 11.31, 11.31A, and 542.7.
2. For purposes of § 542.7, the auditor of state shall be deemed to be the owner of the office of auditor of state and the office of auditor of state shall be deemed to comply with the ownership requirements of § 542.7 if the auditor of state is a certified public accountant or all divisions of the office of auditor of state performing attest services are led by a certified public accountant.
3. The provisions of sections 542.9, 542.17, and 542.18 shall not apply to the office of auditor of state as a certified public accounting firm under this chapter.
2022 Acts, ch 1085, §6, 7, 8
Section applies retroactively to July 1, 2002; 2022 Acts, ch 1085, §8
1. The office of auditor of state shall qualify as a certified public accounting firm subject
to the requirements of sections 11.31, 11.31A, and 542.7.
2. For purposes of § 542.7, the auditor of state shall be deemed to be the owner of the office of auditor of state and the office of auditor of state shall be deemed to comply with the ownership requirements of § 542.7 if the auditor of state is a certified public accountant or all divisions of the office of auditor of state performing attest services are led by a certified public accountant.
3. The provisions of sections 542.9, 542.17, and 542.18 shall not apply to the office of auditor of state as a certified public accounting firm under this chapter.
2022 Acts, ch 1085, §6, 7, 8
Section applies retroactively to July 1, 2002; 2022 Acts, ch 1085, §8