{"data":{"id":"us-ar/ark.-code-ann.-14-237-103","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-237-103","heading":"Exemption of accounting systems exceeding minimum","body":"(a) In the event any department feels its system of bookkeeping equals or exceeds the basic system prescribed by this chapter, the department may request a review by the Legislative Joint Auditing Committee.\n\n(b) Upon the committee's concurrence with the department's position, the committee may issue a certificate to the department stating that the department's accounting system is of a degree of sophistication which meets the basic requirements of this chapter and exempting the department from the requirements of the particulars of the system prescribed by this chapter.","path":["AR Code","Title 14","Chapter 237"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"704696e51a61d73f6aa268b242f1e3c9b511070e4772ff6e9e412b751eaaa74d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-237-102","next":"us-ar/ark.-code-ann.-14-237-104"},"notice":"GroundRules: Original legal text. Not legal advice."}