Services outside the scope of practice of auditors — Prohibited activities

  1. Law
  2. Arkansas Code
  3. Education
  4. Elementary and Secondary Education Generally
  5. Finances
  6. Audits
  7. Services outside the scope of practice of auditors — Prohibited activities

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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. (1) Accounting and bookkeeping services;

  2. (2) Financial information systems design and implementation;

  3. (3) Appraisal, valuation, and actuarial services;

  4. (4) Internal audit outsourcing services;

  5. (5) Management or human resources functions;

  6. (6) Broker or dealer, investment advisor, or investment banking services; and

  7. (7) Legal and expert services unrelated to the audit.


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