The Louisiana Legislative Auditor (LLA) is given broad authority in the audit law (Louisiana Revised Statute 24:513) to prescribe the terms and conditions of engagements of local auditees that are performed by certified public accounting (CPA) firms that LLA has approved.
CPA firms performing audit, review/attestation and compilation engagements for local auditees enjoy many of the same rights and considerations that LLA does under the audit law. They have unfettered access to the local auditee’s books and records. They can expect timely compliance with their requests for information.
In addition, LLA can provide CPAs with technical assistance including but not limited to the following:
- TheLouisiana Governmental Audit Guide, which is the standard by which local auditee engagements are to be performed; and related practice aids, available on LLA’s website
- Legal assistance resources, available on LLA’s website and directly from LLA’s legal division
- Guidance in investigating fraud and misappropriations from Investigative Audit Services
LLA will also provide CPAs with the type of support enumerated in the questions and answers below.
- I am a CPA auditing a local auditee. I cannot get records from the local auditee. What can I do?
- I am a CPA with an approved engagement to audit a local auditee. The local auditee has informed me that they want to hire another approved CPA firm to perform the engagement. Must I allow the local auditee to cancel the engagement?
- I am a CPA who audited a local auditee in the prior year. The local auditee has notified me that they don’t want to hire my firm to perform the current year audit, but they haven’t paid my firm for the prior year audit. What is my recourse?
- I am a CPA who audited a local auditee in the prior year. The local auditee has notified me that they don’t want to hire my firm to perform the current year audit. There were a lot of findings in the prior year report, and I think that the local auditee is trying to hire a CPA firm that will write fewer findings. What should I do?
- I am a CPA who has a new client. The prior auditor will not provide me with access to the prior year workpapers. What can I do?
- I am a CPA performing the audit of a local auditee. I have determined that I need to modify the auditor’s opinion; but I am getting a lot of pressure from the local auditee not to do so. What should I do?