AR SB623

Amends Arkansas Code § 6-13-629(a)(2)(B) to modify requirements for training on reading and interpreting audit reports for school district board members

Training must be conducted by a person licensed to practice accounting by the Arkansas State Board of Public Accountancy with prior experience in school district financial audits

Trainer cannot be an employee of the Division of Legislative Audit unless training is conducted for multiple school districts, and cannot be the person conducting the district's annual or other financial audit unless presented in a large group setting by a statewide or regional organization

Training must occur under consultation or supervision of a qualified individual as part of a program provided by an Arkansas higher education institution, sponsored or approved by the Department of Education, or conducted as in-service training by the Arkansas School Boards Association

Training may be delivered by electronic means, in person, or both