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. § 25-20-417
in effect
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(a) During each calendar year, each authority shall make a public, written report to the governing bodies of the municipal electric utilities 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 authority'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