Fiscal Oversight Module 1 - New York State School Boards ...
Fiscal Oversight Module 1 - New York State School Boards ...
Fiscal Oversight Module 1 - New York State School Boards ...
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© 2012 <strong>New</strong> <strong>York</strong> <strong>State</strong> <strong>School</strong> <strong>Boards</strong> Association, Latham NY<br />
External Auditor Qualifications<br />
• MUST be a financial professional<br />
– Be registered and licensed to practice public<br />
accountancy in <strong>New</strong> <strong>York</strong> <strong>State</strong><br />
– Meet the qualifications requirement including<br />
the completion of at least 80 hours of<br />
continuing professional education every two<br />
years<br />
– Have an appropriate internal quality control<br />
system in place and undergo an external<br />
quality review at least once every three years
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