GroundRules
Ark. Code Ann. § 6-20-1806: Services outside the scope of practice of auditors - Prohibited activities
Where this section sits in the code
- AR Code
- Title 6
- Chapter 20
- Subchapter 18
A licensed certified public accountant or a licensed accountant in public practice shall not provide the following nonaudit services to a school district, education service cooperative, or open-enrollment public charter school if the licensed certified public accountant or the licensed accountant or his or her firm is also the auditor of the school district, education service cooperative, or open-enrollment public charter school:
(1) Accounting and bookkeeping services;
(2) Financial information systems design and implementation;
(3) Appraisal, valuation, and actuarial services;
(4) Internal audit outsourcing services;
(5) Management or human resources functions;
(6) Broker or dealer, investment advisor, or investment banking services; and
(7) Legal and expert services unrelated to the audit.
Collected 2026-09-17T21:35:43Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source