AZ SB1233

Requires all charter schools to undergo annual comprehensive audits conducted by the auditor general in addition to independent financial audits.

Mandates that charter school audits include examinations of classroom spending, diversity of pupils and staff, and special education programs.

Expands auditor general authority to attend executive sessions of charter school governing bodies for audit compliance purposes.

Requires charter schools and education management organizations to ensure annual independent audits of financial statements are conducted and results made available to the public.

Applies existing school district audit requirements and oversight responsibilities to charter schools, making them subject to the same financial reporting and compliance standards.