{"data":{"id":"us-ms/miss.-code-ann.-37-28-57","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 37-28-57","heading":"Miss. Code Ann. § 37-28-57","body":"(1) A charter school must adhere to generally accepted accounting principles.\n\n(2) A charter school shall have its financial records audited annually, at the end of each fiscal year, either by the State Auditor or by a certified public accountant approved by the State Auditor. However, a certified public accountant may not be selected to perform the annual audit of a charter school if that accountant previously has audited the charter school for more than three (3) consecutive years. Certified public accountants must be selected in a manner determined by the State Auditor. The charter school shall file a copy of each audit report and accompanying management letter with the authorizer before October 1.","path":["MS Code","Title 37"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"efcbf051cc1df47e9e98d705ec0fec5b03f033430fa46890ab7be79d4b4a28dd","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-37-28-55","next":"us-ms/miss.-code-ann.-37-28-59"},"notice":"GroundRules: Original legal text. Not legal advice."}