For routine audit, review/attestation, and compilation engagements, the CPA performing the engagement should complete the Electronic Engagement Approval Form on the legislative auditor’s web site using the link above.
For St. Tammany Parish Agreed Upon Procedures engagements in relation to Act 774 of the 2014 Regular Louisiana Legislative Session, the CPA performing the engagement should complete the Act 774 Electronic Engagement Approval Form on the legislative auditor’s web site using the link above.
Please allow 5 - 7 business days for us to confirm receipt of your engagement and report submissions.
If you do not receive a confirmation that your engagement or report has been received within that time, please contact Gina Guzzardo at email@example.com.
Louisiana law requires state and local government and Louisiana quasi-public entities to annually file their audit, review, or compilation/attestation reports with the Legislative Auditor's Office. The engagements for these reports must be approved by the legislative auditor prior to commencement of the audit. It is the joint responsibility of the CPA and management to obtain engagement approval.
The State Auditor maintains a listing of CPAs who perform audit, review, and/or compilation/attestation engagements of governmental and quasi-public entities. The listing includes the names, addresses, parishes, telephone numbers, and fax numbers of available CPA firms. This listing may be viewed here. Additional information about these and other CPA firms may be obtained from the Louisiana Society of Certified Public Accountants or the State Board of Certified Public Accountants of Louisiana.
For non-routine engagements, such as Agreed Upon Procedures, Program Audits, Fund Audits, Internal Control or Compliance Audits, and Attest or Assurance engagements that are not required by Louisiana Revised Statute 24:513 or 24:514, the CPA and the client have a joint responsibility to send one copy of the written engagement agreement to the legislative auditor for approval, prior to the start of the engagement.
Non-routine engagement agreements will generally be processed within 5 – 7 business days of receipt. The legislative auditor will return copies of the approved engagement agreement to the CPA and the client.
By state law, audits, reviews, and compilations/attestations of local government and quasi-public entities must be completed within six months of the close of the entity’s fiscal year. Periodically, the legislative auditor corresponds with CPAs and entities in an effort to enforce the timeliness provisions of the state audit law. You may contact Sudha Jindia at (225) 339-3813 if you have questions concerning these enforcement provisions.