Arkansas Statutes

§ 14-75-102 — Letter required

Arkansas § 14-75-102

This text of Arkansas § 14-75-102 (Letter required) 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. § 14-75-102 (2026).

Text

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.

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Legislative History

Acts 1973, No. 392, § 1; A.S.A. 1947, § 13-2001.

Nearby Sections

15
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Bluebook (online)
Arkansas § 14-75-102, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/14-75-102.