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6-20-1803. Questionable audit reports.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-20-1803. Questionable audit reports.
(a) If the Division of Elementary and Secondary Education or the Legislative Joint Auditing Committee is concerned that a particular audit may be substandard or seriously questionable with respect to applicable professional auditing standards, the division or the Legislative Joint Auditing Committee may file a complaint on the audit report to the Arkansas State Board of Public Accountancy.
(b) The board shall review all audit reports and working papers filed with the board under this subchapter. The board shall determine whether the report is in general conformity with applicable professional standards and state laws and rules and shall take appropriate action.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-20-1803
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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Stable record: arkansas_code:legal_authorities:6-20-1803
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e0d9db324de08768a97e3360efb7a555981f9795b3d755136c1ea489bbe43c20
Source location: content.xml paragraph 22443
Stored source content
6-20-1803. Questionable audit reports.
(a) If the Division of Elementary and Secondary Education or the Legislative Joint Auditing Committee is concerned that a particular audit may be substandard or seriously questionable with respect to applicable professional auditing standards, the division or the Legislative Joint Auditing Committee may file a complaint on the audit report to the Arkansas State Board of Public Accountancy.
(b) The board shall review all audit reports and working papers filed with the board under this subchapter. The board shall determine whether the report is in general conformity with applicable professional standards and state laws and rules and shall take appropriate action.
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