Arkansas Code
Chapter 20 - Finances
Subchapter 18 - Audits

§ 6-20-1801. Filing of audit reports - (a) (1) Unless a shorter period is prescribed by law...

§ 6-20-1802. Fiscal distress for failure to file - (a) Any school district failing to file an audit report...

§ 6-20-1803. Questionable audit reports - (a) If the Division of Elementary and Secondary Education or...

§ 6-20-1804. List of ineligible accountants - (a) The Division of Elementary and Secondary Education shall maintain...

§ 6-20-1805. Training requirements for bookkeepers - (a) The State Board of Education shall establish by rules...

§ 6-20-1806. Services outside the scope of practice of auditors — Prohibited activities - A licensed certified public accountant or a licensed accountant in...