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 section 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 complywith the ownership requirements of section 542.7 if the auditor of state is a certified publicaccountant or all divisions of the office of auditor of state performing attest services are ledby 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, 8Section applies retroactively to July 1, 2002; 2022 Acts, ch 1085, §8 Sat Dec 23 01:44:34 2023 Iowa Code 2024, Section 542.7A (1, 0)
Iowa Legal Code