Browse Arkansas Code titles and sections
17-12-102. Purpose.
Arkansas Code — all titles (historical 2020) · legal_authorities
17-12-102. Purpose.
It is the policy of this state, and the purpose of this chapter, to promote the dependability of information which is used for guidance in financial transactions or for accounting for or assessing the status or performance of commercial and noncommercial enterprises, whether public or private. The public interest requires:
(1) That persons attesting as experts in accountancy to the reliability or fairness of presentation of such information be qualified in fact to do so;
(2) That a public authority competent to prescribe and assess the qualifications of public accountants be established; and
(3) That the attestation of financial information by persons professing expertise in accountancy be reserved to persons who demonstrate their ability and fitness to observe and apply the standards of the accounting profession.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 17-12-102
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:17-12-102
Source file: gov.ar.code.title.17.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0c5780cdacd5513b39b43e2b2e05cd2412a5a077981176c60e661cb57d9fa3fd
Source location: content.xml paragraph 853
Stored source content
17-12-102. Purpose.
It is the policy of this state, and the purpose of this chapter, to promote the dependability of information which is used for guidance in financial transactions or for accounting for or assessing the status or performance of commercial and noncommercial enterprises, whether public or private. The public interest requires:
(1) That persons attesting as experts in accountancy to the reliability or fairness of presentation of such information be qualified in fact to do so;
(2) That a public authority competent to prescribe and assess the qualifications of public accountants be established; and
(3) That the attestation of financial information by persons professing expertise in accountancy be reserved to persons who demonstrate their ability and fitness to observe and apply the standards of the accounting profession.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.