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19-8-310. Records.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-8-310. Records.
(a) Each trust shall cause proper books of account and records to be kept in which complete and correct entries shall be made of all transactions relating to its operations.
(b) Such books shall be available for inspection by each participant at reasonable times.
(c) Each trust shall have the records audited by the Legislative Joint Auditing Committee or by a certified public accountant one (1) time each year.
(d) A copy of the audit shall be furnished to each participant and a copy shall be filed with the Secretary of State.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-8-310
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:19-8-310
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 7a14dc18b10ee358edb1ca26c0dd3a58d6ca3e418ff304e4340079e1b54c9764
Source location: content.xml paragraph 13646
Stored source content
19-8-310. Records.
(a) Each trust shall cause proper books of account and records to be kept in which complete and correct entries shall be made of all transactions relating to its operations.
(b) Such books shall be available for inspection by each participant at reasonable times.
(c) Each trust shall have the records audited by the Legislative Joint Auditing Committee or by a certified public accountant one (1) time each year.
(d) A copy of the audit shall be furnished to each participant and a copy shall be filed with the Secretary of State.
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