Answer

The Audit Law provides at R.S. 24:513 (5)(a)(i) "For the limited purpose of providing the audits and reviews as provided in this Subsection, the certified public accountant shall have the access and assistance privileges afforded the legislative auditor in R.S. 24:513 (E) and (I). However, the certified public accountant shall comply with any and all restrictions imposed by law on documents, data, or information deemed confidential by law and furnished to the certified public accountant during the course of the audit or review." Louisiana Legislative Auditor website: 04/04/2026 08:54:41 PM