For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Annual report and audit.

Ark. Code Ann. § 25-20-521
in effect
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(a) Within the first ninety (90) days of each calendar year, each public body under this subchapter shall make a written report to the governing bodies of the participating public agencies concerning its activities for the preceding calendar year. (b) Each report shall set forth a complete operating and financial statement covering its operation during the year, including without limitation an audit of the public body's revenues and expenses performed by an independent certified public accountant.
Source: Public.Resource.Org / UniCourt, Official Code of Arkansas Annotated, Release 78 (2020) (unicourt.github.io/cic-code-ar)URL: https://unicourt.github.io/cic-code-ar/transforms/ar/ocar/r78/gov.ar.code.title.25.htmlFetched: 11/8/2026

Starting a business in Arkansas? Arkansas LLC guide: costs and requirements