Local government agencies and quasi-public organizations (local auditees) that report to the Louisiana Legislative Auditor (LLA) enter into contracts with certified public accountants (CPAs) on LLA’s approved list to perform the audit, review/attestation, and compilation engagements required by the audit law (Louisiana Revised Statute 24:513).

Once the engagement agreement between the local auditee and the CPA is signed, LLA approves the engagement agreement through the Engagement Approval Request.

An engagement agreement is a legally binding contract. Before LLA will cancel its approval for an engagement, it must receive written confirmation that the decision to cancel the engagement has been agreed to by both the local auditee and the CPA.

To cancel an approved engagement, LLA must -

  • Receive a request to cancel the engagement, from either the CPA or the local auditee
  • Receive confirmation from the CPA firm that they have agreed to cancel the engagement agreement
  • Receive confirmation from the local auditee that they have agreed to cancel the engagement

The confirmation must be written, and may be sent to LLA’s Engagement Administrator either by email or by letter.

After the confirmations are received, an email is sent to the CPA and the local auditee to notify both parties that the engagement has been cancelled. The local auditee must then procure the services of another CPA on LLA’s approved list to perform the engagement.

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