§ 14-234-120 - Filing of letter of completion. - Arkansas Statutes

14-234-120. Filing of letter of completion.

(a) Within thirty (30) days of completion of the audit report or the report of agreed-upon procedures, the accountant performing the audit or agreed-upon procedures shall submit a letter of completion to the Legislative Auditor. The letter shall contain at least the following information:

(1) The date of the letter of completion;

(2) The name of the entity engaging the accountants;

(3) The time period covered by the audit report or agreed-upon procedures report;

(4) The date of the audit report or agreed-upon procedures report;

(5) The name, title, address, and telephone number of the entity's contact person;

(6) The name, title, address, and telephone number of the accountant performing the audit or the agreed-upon procedures; and

(7) The signature of the accountant.

(b) Upon request by the Legislative Auditor, the accountant shall furnish a copy of the audit report or report of agreed-upon procedures to the Division of Legislative Audit within thirty (30) days of the date of the request.