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 Gayle Fransen at (225) 339-3874 if you have questions concerning these enforcement provisions.
1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397