Arkansas § 14-75-103 Contents of letter

Arkansas Statutes

§ 14-75-103 — Contents of letter

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.

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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.

Arkansas § 14-75-103 (Contents of letter) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.