North Dakota § 15.1-40-20 Generally accepted accounting principles - Independent audits

North Dakota Statutes

§ 15.1-40-20 — Generally accepted accounting principles - Independent audits

North Dakota § 15.1-40-20

Title 15.1Elementary and Secondary Education

Ch. 15.1-40Public Charter Schools

This text of North Dakota § 15.1-40-20 (Generally accepted accounting principles - Independent audits) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 15.1-40-20 (2026).

Text

A public charter school shall:

1.Adhere to generally accepted accounting principles.

2.Engage a qualified certified public accountant or public accountant to independently audit the public charter school's finances once every six months. The public charter school shall submit the audit to the superintendent of public instruction.

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