§ 6-20-1803 - Questionable audit reports.
6-20-1803. Questionable audit reports.
(a) If the Department of 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 department or the 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 regulations and shall take appropriate action.