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Arkansas Audits: What you need to know

Governing Law and Regulations

Audit privilege: Arkansas Code Annotated (AR Code Ann.) 8-1-301 to 8-1-312

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Definitions: AR Code Ann. 8-1-302

Audit privilege: AR Code Ann. 8-1-303

Exceptions: AR Code Ann. 8-1-305

Waiver: AR Code Ann. 8-1-304

Stipulation: AR Code Ann. 8-1-306

Disclosure: AR Code Ann. 8-1-307

Partial disclosure: AR Code Ann. 8-1-311

Criminal proceedings: AR Code Ann. 8-1-309

Burden of proof: AR Code Ann. 8-1-310

Regulatory Agency

Arkansas Department of Environmental Quality (ADEQ)

See ADDRESSES & CONTACTS addresses and telephone numbers.

See national section for basic information and federal regulations.

Comparison: State vs. Federal

Rules. Arkansas has an audit privilege law that protects information obtained in the course of an environmental audit as inadmissible evidence in civil or administrative actions, including enforcement actions under state law. The privilege does not extend to criminal proceedings.

Administration and enforcement. ADEQ administers and enforces Arkansas's audit privilege rules.

State Requirements

DEFINITIONS

AR Code Ann. 8-1-302

Environmental Audit

An environmental audit is a voluntary, internal, and comprehensive evaluation of a facility, or an activity at one or more facilities that is designed to identify and prevent noncompliance and to improve compliance with statutory or regulatory requirements. An environmental audit may be conducted by the owner or operator, the owner's or operator's employees, or independent contractors.

Environmental Audit Report

An environmental audit report is a set of documents prepared as a result of an environmental audit and labeled "ENVIRONMENTAL AUDIT REPORT: PRIVILEGED DOCUMENT." The report includes:

  • Field notes, records of observations, ...

>> Read more about Audits

State Requirements

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Arkansas Audits Resources

Audits Products

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