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.

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