Ark. Code Ann. § 10-4-404: Qualifications of Legislative Auditor

(a) The Legislative Auditor shall be a licensed certified public accountant in the State of Arkansas with at least seven (7) years of government auditing experience prior to being appointed.

(b) At the time of appointment, the Legislative Auditor shall not be related in the second degree of consanguinity or affinity to any member of the General Assembly or a constitutional officer.

(c) The Legislative Auditor shall not serve in any ex officio capacity on any administrative board or commission or have any financial interest in the transactions of any entity of the state or political subdivision of the state, other than those financial interests that accrue as a result of being an employee of the state.