Skip to main content

Arkansas Code Title 14. Local Government § 14-75-103. Required contents

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

The management letter shall include:

(1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision;

(2) Exceptions to statutory provisions;

(3) Requirements which may have been noted by the certified public accountant;  and

(4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit.

Cite this article: FindLaw.com - Arkansas Code Title 14. Local Government § 14-75-103. Required contents - last updated January 01, 2020 | https://codes.findlaw.com/ar/title-14-local-government/ar-code-sect-14-75-103/


FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Copied to clipboard