The majority of the audit, review/attestation and compilation engagements of local government agencies and quasi-public agencies (local auditees) in Louisiana are performed by certified public accounting (CPA) firms that have been approved by the Louisiana Legislative Auditor (LLA).

LLA has the authority under the audit law (Louisiana Revised Statute 24:513 A. (6)) to approve these engagements prior to commencement.

LLA's approval of an engagement comes after the engagement agreement is signed by the local auditee and the CPA firm. CPA firms may seek approval of routine engagements (audit, review/attestation and compilation) and non-routine engagements, by submitting an Engagement Approval Request form, available through a web-based portal on LLA's website called the Local Government Reporting System or LGRS.

To submit an Engagement Approval Request form, the CPA will:

  • Access the LLA website(lla.la.gov)
  • From the home page of the LLA website, click on "Information for CPAs"
  • Click on Local Government Reporting System
  • Click on Access Local Government Reporting System
  • Log in using the CPA's username and password
  • Click on Engagement Approval Requests at the top of the page and follow the detailed instructions in the Engagement Request Instruction Template to prepare and submit the Engagement Approval Request form


The CPA attaches the signed engagement agreement to the Engagement Approval Request form, following the instructions in the Engagement Request Instruction Template. For more information on engagement agreements, see Engagement Agreements - Louisiana Legislative Auditor Requirements.

After the information is entered, the CPA clicks on the "Submit" button at the top right hand corner of the form.

LLA staff reviews the submitted Engagement Approval Request form to determine whether the entity is in LLA's database; the CPA has been approved by LLA, and the signed engagement agreement has been attached to the Engagement Approval Request form.

If an Engagement Approval Request form for an audit or review/attestation engagement indicates there is a change of CPA from the prior year, LLA staff contacts the local auditee and the prior CPA to determine the reason the local auditee is changing CPA firms. LLA may decline to approve a change of CPA if LLA determines that the local auditee is trying to “opinion shop,” or try to find a CPA who will “tone down” findings or render a better opinion on the financial statements than the previous CPA, when this is not justified.

LLA will also not approve an engagement in which there is a change of CPA if the local auditee has not paid the prior CPA in full for the prior year engagement, and there is no payment plan or other arrangement to ensure payment of the prior CPA firm.

Engagement Approval Requests are generally processed within 5-7 days after receipt by LLA. When the Engagement Approval Request is approved, a confirmation will be sent to the CPA requesting the engagement approval, and the local auditee, if an email address is on file with LLA.

LLA’s approval of any engagement is conditional. LLA reserves the right to cancel its approval of any engagement if LLA determines it is in the best interest of the state of the Louisiana to do so.

Questions:
Back to results