Arkansas § 14-75-103 Contents of letter

Arkansas Statutes

§ 14-75-103 — Contents of letter

Arkansas § 14-75-103

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This text of Arkansas § 14-75-103 (Contents of letter) 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. § 14-75-103 (2026).

Text

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.