Arkansas § 6-20-1806 Services outside the scope of practice of auditors - Prohibited activities

Arkansas Statutes

§ 6-20-1806 — Services outside the scope of practice of auditors - Prohibited activities

Arkansas § 6-20-1806

Title6

This text of Arkansas § 6-20-1806 (Services outside the scope of practice of auditors - Prohibited activities) 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. § 6-20-1806 (2026).

Text

A licensed certified public accountant or a licensed accountant in public practice shall not provide the following nonaudit services to a school district, education service cooperative, or open-enrollment public charter school if the licensed certified public accountant or the licensed accountant or his or her firm is also the auditor of the school district, education service cooperative, or open-enrollment public charter school:

(1)Accounting and bookkeeping services;

(2)Financial information systems design and implementation;

(3)Appraisal, valuation, and actuarial services;

(4)Internal audit outsourcing services;

(5)Management or human resources functions;

(6)Broker or dealer, investment advisor, or investment banking services; and (7) Legal and expert services unrelated to the aud

Free access — add to your briefcase to read the full text and ask questions with AI

A licensed certified public accountant or a licensed accountant in public practice shall not provide the following nonaudit services to a school district, education service cooperative, or open-enrollment public charter school if the licensed certified public accountant or the licensed accountant or his or her firm is also the auditor of the school district, education service cooperative, or open-enrollment public charter school: (1) Accounting and bookkeeping services; (2) Financial information systems design and implementation; (3) Appraisal, valuation, and actuarial services; (4) Internal audit outsourcing services; (5) Management or human resources functions; (6) Broker or dealer, investment advisor, or investment banking services; and (7) Legal and expert services unrelated to the audit.