(A) To preserve the independence and objectivity of the audit function, the State Auditor or his employees may not serve in any capacity on an administrative board, commission, or other organization that they have the responsibility or authority to audit, and they may not have a material, direct or indirect, financial or other economic interest in the transactions of a state agency.
(B) The State Auditor or a member of his staff may not conduct an audit of a program, activity, or agency for which he had management responsibility or by which he has been employed during the last two years.
HISTORY: 2005 Act No. 164, Section 1.
Structure South Carolina Code of Laws
Section 11-7-10. Selection; assistants.
Section 11-7-20. Annual audits of state agencies.
Section 11-7-30. Audit reports.
Section 11-7-45. Guarantee of independence.
Section 11-7-55. Use of services of independent public accountants.
Section 11-7-60. Cost of preparing Comprehensive Annual Financial Report; requests for proposal.