Confidentiality agreements
Effective Oct 27, 2025Ark. R. 2025-19 (eff. October 27, 2025)Arkansas Code § 18-28-228
(a) A holder subject to examination may require, as a condition of disclosure, that the Auditor of State, or his or her agent, execute and deliver to the holder to be examined a confidentiality agreement that:
- (1) Is in a form that is reasonably satisfactory to the Auditor of State; and
- (2) Requires persons having access to the records to comply with the provisions of Arkansas Code § 18-28-220(d).
- (b) If the holder subject to examination and the Auditor of State are unable to enter into a confidentiality agreement within sixty (60) calendar days from the date an agreement reasonably satisfactory to the Auditor of State was first presented to the holder subject to the examination, the examination shall commence without a confidentiality agreement in place and the parties shall rely on the confidentiality provisions of Arkansas Code § 18-28-220(d).