Generally accepted accounting principles - Independent audits

N.D. Cent. Code § 15.1-40-20
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t15-1c40.pdf#nameddest=15p1-40-20Fetched: 10/16/2026

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