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Private School Choice Programs-Auditor Information

Selecting an Auditor

The school must select an independent auditor to complete four audits/agreed upon procedure reports. They are the September Enrollment Audit, the January Enrollment Audit, the Fiscal & Internal Control Practices Report, and the Financial Audit.

The Audit Firm Listing includes certified public accounting (CPA) firms who were completing Choice audits as of January 2021. Inclusion on this list does not constitute an endorsement of the firm by the Department of Public Instruction. Schools may engage any currently licensed CPA firm that has not been barred from the program if they meet the independence standards for the Private School Choice Program audits.  The auditor must be a licensed CPA and the firm they work for must be a licensed accounting firm. This can be verified with the Department of Safety and Professional Services through the following link: The school should ensure that the auditor and audit firm it selects meets these requirements.

Once a school has identified what auditor they will use, the auditor and school must complete the Auditor Authorization form.  Information on completing the Auditor Authorization form and the auditor requirements is available in Training 3-3 on the Auditor Authorization form.

Auditor Access to the Online Application System (OAS)

In order for an auditor to gain access to the student information required for the audits, the auditor must complete an OAS Auditor Access Form that is signed by the partner on the Auditor Authorization form, and complete the OAS Auditor Access Training.

OAS Auditor Access Form
OAS Auditor Access Training-Completion of the Choice Overview, Applications & Enrollment Audit Training on Wednesday, August 2nd from 12-4 will meet this requirement.   You must attend the full training and complete at least 75% of the knowledge checks to receive credit for having completed the Auditor OAS Access Training.  The registration form for this training is available on the Auditor Trainings webpage.

If you have forgotten your user name or password, please send an email to Please provide your name and the audit firm name in the email.


Auditor Training

See the Auditor Training page for information on trainings available for auditors.


Auditor Listserve

If you are at an audit firm and interested in receiving the regular correspondence for the Special Needs Scholarship Program or Private School Choice Programs, please complete this form. Please note that this is one combined list.


For questions about this information, contact Andrea Kratz (608) 267-1291