H 3128

  • South Carolina House Bill
  • 2019-2020 Regular Session
  • Introduced in House Jan 08, 2019
  • House
  • Senate
  • Governor

Auditing of political subdivisions or schools

Abstract

A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 11-7-65 SO AS TO PROVIDE THAT THE STATE AUDITOR SHALL APPROVE ANY AUDITOR OR AUDITING FIRM ENGAGED BY A COUNTY, MUNICIPALITY, SCHOOL DISTRICT, OR OTHER POLITICAL SUBDIVISION OF THIS STATE TO PERFORM AN ANNUAL OR OTHER AUDIT OF THAT ENTITY AS TO THE AUDITOR'S PROFESSIONAL COMPETENCE AND INDEPENDENCE FROM THE ENTITY BEFORE THAT AUDITOR OR AUDITING FIRM MAY UNDERTAKE THE AUDIT, AND TO PROVIDE THAT IN MAKING THIS DETERMINATION, THE STATE AUDITOR SHALL INSURE THAT AUDITS OF ANY PARTICULAR ENTITY HAVE BEEN SYSTEMATICALLY ROTATED AMONG AUDITORS AND AUDITING FIRMS QUALIFIED AND AVAILABLE TO PERFORM THE AUDITS.

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Jan 08, 2019

House

Introduced and read first time

House

Referred to Committee on Ways and Means

Dec 18, 2018

House

Prefiled

House

Referred to Committee on Ways and Means

Bill Text

Bill Text Versions Format
12/18/2018 HTML
Filed VND.OPENXMLFORMATS-OFFICEDOCUMENT.WORDPROCESSINGML.DOCUMENT HTML

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