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N.D. Cent. Code § 15.1-40-20

Generally accepted accounting principles - Independent audits

A public charter school shall:

1. Adhere to generally accepted accounting principles.

2. Engage a qualified certified public accountant or public accountant to independently audit the public charter school's finances once every six months. The public charter school shall submit the audit to the superintendent of public instruction.

Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.