R 567.8 Auditor contracts.

Rule 8. (1) An auditor shall provide the person subject to examination with a copy of the auditor’s contract with the state at the examination entrance conference, if the examination is conducted by an auditor that is not an employee of the state. (2) If the person subject to examination believes that the auditor has not complied with the contract or the examination standards, and that noncompliance has or is likely to materially affect the results of the examination, the person should notify the administrator. (3) The administrator shall monitor auditor contracts and confirm compliance with the provisions of the contract and with the audit standards. (4) The administrator shall investigate any complaints regarding an auditor that are received from a person subject to an examination. (5) If the administrator determines that the auditor has not conducted an examination in material compliance with the examination standards, the contract, or the act, and the administrator believes that the auditor cannot conform its conduct to the standards, contract, or the act, the administrator may replace the auditor with another auditor to complete the examination.