Answer

The engagement letter sets forth the terms and conditions of the audit or review. The LLA prescribes the terms and conditions of the audit or review conducted by a licensed CPA and is authorized to approve the terms and conditions prior to commencement of the audit or review. The office subject to audit must present the terms and conditions to the LLA for approval. It is the joint responsibility of the office subject to audit or review and the CPA to submit the engagement agreement to the LLA for approval prior to the commencement of the audit.* The Legislative Auditor shall also have access to the working papers of the accountant during the examination and subsequent to its termination. R.S. 24:513(A)(6) NOTE: *In accord with the audit guide for licensed CPA’s, the independent CPA sends the engagement letter to the LLA. Louisiana Legislative Auditor website: 05/02/2025 12:08:48 AM