Statutes > Arkansas Statutes > Title 14 - Local Government > Subtitle 4 - Public Finance Generally > Chapter 75 - Management Letter For Audit > § 14-75-102 - Letter required.

§ 14-75-102 - Letter required.

14-75-102. Letter required.

Any political subdivision of the State of Arkansas engaging the services of a certified public accountant for the purpose of statutorily required audits shall require the certified public accountant to issue, in addition to the audit report, what is commonly referred to in the accounting profession as a management letter.