The Independent Public Accounting Review Process at the North Dakota State Auditor's Office is required by state law (N.D.C.C. 54-10-14(4)) to review financial audits done on local governments to ensure they are in the required form and content and that the audit meets generally accepted government auditing standards. 

The state auditor also may periodically review the public accountant's workpapers to determine if the audit meets generally accepted government auditing standards.

The state auditor may charge the local government a fee of up to ninety dollars an hour, but not to exceed seven hundred fifty dollars per review, for the related costs of reviewing the audit report and workpapers. 

A local government may not pay a public accountant for an audit until the state auditor has accepted the audit. However, they may make progress payments to the public accountant. A local government shall retain twenty percent of any progress payment until the audit report is accepted by the state auditor.  (N.D.C.C. 54-10-14(5))


Downloadable Resources 


Modified Cash Basis of Accounting Requirements (last updated July 1, 2024)


IPA Review Correction Comments (last updated July 1, 2024)