Statutes > Arkansas Statutes > Title 14 - Local Government > Subtitle 3 - Municipal Government > Chapter 58 - Fiscal Affairs Of Cities And Incorporated Towns > Subchapter 3 - Cities of the First Class Generally > § 14-58-307 - Annual audit.

§ 14-58-307 - Annual audit.

14-58-307. Annual audit.

In cities of the first class, the municipal governing body shall have the financial affairs of the city audited annually by an independent certified public accountant, who is not otherwise in the service of the city, or by the Division of Legislative Audit of the State of Arkansas.