Arkansas Code
Subchapter 10 - Cemetery Act for Perpetually Maintained Cemeteries
§ 20-17-1007. Examination of cemetery

(a)
(1) An examined cemetery company shall pay the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services for the examination:
(A) One hundred dollars ($100) per day for each examiner who conducts the examination; and
(B) The amount necessary to reimburse the travel, meal, and lodging expenses of each examiner.

(2) An examination shall be conducted by an employee of the State Insurance Department or board member.

(b) In lieu of any financial examination that the board shall be authorized to make, the board may accept the audit of an independent certified public accountant, provided that the Insurance Commissioner has notified the cemetery company that the audit would be accepted and that the cemetery company has notified the commissioner in writing that an audit would be prepared.

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