Arkansas § 14-75-103 - Contents of letter.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-75-103 — Contents of letter., with citation guidance and answers to common questions.
§ 14-75-103. Contents of letter.
The management letter shall include: Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision; Exceptions to statutory provisions; Requirements which may have been noted by the certified public accountant; and Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-75-103
What does Arkansas Code of 1987 Annotated § 14-75-103 cover?
Section 14-75-103 ("Contents of letter.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-75-103?
A common citation format is "Arkansas Code of 1987 Annotated § 14-75-103" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-75-103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.