Ark. Code Ann. § 6-20-1803: Questionable audit reports

(a) If the Division of Elementary and Secondary Education or the Legislative Joint Auditing Committee is concerned that a particular audit may be substandard or seriously questionable with respect to applicable professional auditing standards, the division or the Legislative Joint Auditing Committee may file a complaint on the audit report to the Arkansas State Board of Public Accountancy.

(b) The board shall review all audit reports and working papers filed with the board under this subchapter. The board shall determine whether the report is in general conformity with applicable professional standards and state laws and rules and shall take appropriate action.