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S.F. No. 644 - State Auditor Rules Adoption to Review CPA Firms Audits
Author: Senator Mark W. Koran
Prepared By: Stephanie James, Senate Counsel (651/296-0103)
Date: February 4, 2019


Section 1 [CPA Firm Audit] establishes a process for the state auditor’s review of county audits performed by a private CPA.  The process gives counties and CPA firms an opportunity to respond to the state auditor’s potential findings, conclusions, or questions. The process requires the following:

  • the state auditor must give 30 days’ notice before beginning review of a county audit performed by the CPA firm;
  • throughout the state auditor’s review of the audit, the county and the CPA firm must be given 30 days to respond to a request from the state auditor for documents or other information;
  • the state auditor must provide the CPA firm with a draft report 30 days before issuing a final report;
  • the state auditor must hold an exit conference with the CPA firm 20 days before issuing a final report;
  • the state auditor must make changes to the draft report when the state auditor determines that changes are warranted as a result of information provided by the CPA firm during the review; and
  • the state auditor’s final report must include any written responses provided by the CPA firm.
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