Arkansas § 14-237-103 Exemption of accounting systems exceeding minimum

Arkansas Statutes

§ 14-237-103 — Exemption of accounting systems exceeding minimum

Arkansas § 14-237-103

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This text of Arkansas § 14-237-103 (Exemption of accounting systems exceeding minimum) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-237-103 (2026).

Text

(a)In the event any department feels its system of bookkeeping equals or exceeds the basic system prescribed by this chapter, the department may request a review by the Legislative Joint Auditing Committee.

(b)Upon the committee's concurrence with the department's position, the committee may issue a certificate to the department stating that the department's accounting system is of a degree of sophistication which meets the basic requirements of this chapter and exempting the department from the requirements of the particulars of the system prescribed by this chapter.

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(a) In the event any department feels its system of bookkeeping equals or exceeds the basic system prescribed by this chapter, the department may request a review by the Legislative Joint Auditing Committee. (b) Upon the committee's concurrence with the department's position, the committee may issue a certificate to the department stating that the department's accounting system is of a degree of sophistication which meets the basic requirements of this chapter and exempting the department from the requirements of the particulars of the system prescribed by this chapter.