North Dakota Statutes

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

North Dakota·Title 15.1 Elementary and Secondary Education·Ch. 15.1-40 Public Charter Schools

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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