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Audit Rotation Requirements for Annual Audits of LEAs

The auditor rotation requirements specified in California Education Code Section 41020(f)(2) apply to auditors who conduct LEA audits. This statute makes it unlawful for a public accounting firm to provide audit services to an LEA if the lead audit partner or coordinating audit partner having primary responsibility for the audit, or the audit partner responsible for reviewing the audit, has performed audit services for that LEA in each of the six previous fiscal years. The Education Audits Appeal Panel may waive this requirement if the panel finds that no otherwise eligible auditor is available to perform the audit.