A.R.S. 15-183(E)(6) and 15-914 require all charter schools to have an annual audit. In accordance with administrative rule, the Board issues audit guidelines that provide general guidance on charter school audit requirements. At the same time the Board issues its audit guidelines, the Board also releases its compliance questionnaires. Below please find the most current versions of the Board’s audit guidelines and compliance questionnaires.
The audit firm selected to conduct the charter holder’s annual audit must meet the mandatory audit firm qualifications specified in the Board’s audit guidelines. The document below includes a list of audit firms that conducted charter school audits in the most recently completed audit cycle. Please note charter holders are not required to select an audit firm from the list found below to conduct their annual audits and this list is not an endorsement by the Board of these particular audit firms. Audit quality should be researched independently.
This section includes policies and guidance issued by the Board related to the annual audits.
